A project costs $$2\mathrm{.}43$ million and has no salvage value. Depreciation is straight$-$line to zero over the

five$-$year life of the project. Sales are projected at $64,000$ units per year, price per unit is $$73\mathrm{.}29,$

variable cost per unit is $$42\mathrm{.}93,$ and fixed costs are $$623,000$ per year. The tax rate is $35$ percent, and

the required rate of return is $9\mathrm{.}6$ percent. What is the sensitivity of NPV to a $100-$unit increase in the

sales figure?

$$9,198\mathrm{.}40$

$$8,097\mathrm{.}40$

$$7,293\mathrm{.}48$

$$7,557\mathrm{.}81$

$$8,609\mathrm{.}18$