A project currently generates sales of $21 million, variable costs equal 50% of sales, and fixed costs are $4.2 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 \$21 million to $23.1 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