A firm is evaluating a $25,000 sales opportunity (S) for a new customer. The Variable Cost Ratio (VCR) is 85% of sales. Collection Costs (EXP) are 2% of sales per CP beginning with second CP. After 90 days the invoice will be turned over to a collection agency that collects, on average, 40% of the invoice amount earning a 50% commission based on amount collected. The firm's cost of capital is 1296 (i). What is the EXPECTED NPV (the last column weighted based on payment probability) for the 61-75 Days CP bucket if the new customer account performs similarly to existing customers? - VCR(S) 1+CP NPV -S- EXP(s) Collection Period (0) OSO Payment Probability Collection Costs Collection Cash (0) Flow NPV Expected NPV 40 40N SO $25,000 51425.50 51.370.20 74 NON