A project currently generates sales of $$16$ million, variable costs equal $50\%$ of sales, and fixed costs are $$3\mathrm{.}2$ 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 $$16$ million to $$17\mathrm{.}6$ million?

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 $60\%$ of sales?