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.

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

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

b$.$ What are the effects on cash flow, if variable costs increase to $55\%$ of sales?

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

$\backslash$table$[[$a$.$ Cash flow,increases,by$],[$b$.$ Cash flow,decreases,by$]]$