A project currently generates sales of $$13$ million, variable costs equal $50\%$ of sales, and fixed costs are $$2\mathrm{.}6$ million. The firm's tax rate is $21\%.$ Assume all sales and expenses are cash items.

What are the effects on cash flow, if sales increase from $$13$ million to $$14\mathrm{.}3$ million? Cash flow increases by how much?

Note: Input the amount as positive value. Enter your answer in dollars not in millions.

What are the effects on cash flow, if variable costs increase to $55\%$ of sales? Cash flow decreases by how much?

Note: Input the amount as positive value. Enter your answer in dollars not in millions.