A pharmaceutical company currently sells 120 million diabetes testing strips at $35 per bottle of strips. The company has developed a more economical diabetes testing strip which is likely to sell 150 million strips at a lower price of $25 per bottle of strips. As a consequence the demand for the older costlier strip will fall to 50 million bottles. The older strip costs $8 per bottle while the new one will cost $10 per bottle. What will be the implications for direct & indirect costs and cash flow because of the new product line of economical testing strips.