A project currently generates sales of $15 million, variable costs equal 60% of sales, and fixed costs are $3.0 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 $15 million to $16.5 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 65% of sales? Note: Input the amount as positive value. Enter your answer in dollars not in millions