1. A new town instrument is analyzing a proposed project. The company expects to sell 2,100 units, + or -4 percent. The expected variable cost per unit is $270 and the expected fixed costs are $548,000. Cost estimates are considered accurate within a plus or minus 3 percent range; the depreciation expense is $118,000. The sales price is estimated at $789 per unit, plus or minus 5 percent. What is the pre-tax profit under the best case scenario?

1. $1,511,092.80
2. $677,545.2
3. $689,345.2
4. 1,809,334.80

2. A company expects to sell 2,340 units, give or take 5 percent. The expected variable cost per unit is $260 and the expected fixed costs are $589,000. Cost estimates are considered accurate within a plus or minus 4 percent range. The depreciation expense is $129,000. The sales price is estimated at $750 per unit give or take 2 percent. What is the cash flow from operation under the best-case scenario?

1. 443,139
2. 476,404
3. 472,139
4. 424,804