A project currently generates sales of $4 million, variable costs equal 30% of sales, and fixed costs are $0.8 million. The firm's tax rate is 40%. Assume all sales and expenses are cash items. a. What are the effects on cash flow, if sales increase from $4 million to $4.4 million? (Input the amount as positive value. Enter your answer in dollars not in millions.) Answer is complete but not entirely correct. \begin{tabular}{|l|l|l|l|} \hline Cash flow & increases & by & $1,368,000 \\ \hline \end{tabular} b. What are the effects on cash flow, if variable costs increase to 45% of sales? (Input the amount as positive value. Enter your answer in dollars not in millions.) Answer is complete but not entirely correct