A project currently generates sales of $8.1 million, variable costs equal to 44% of sales, and fixed costs of $1.9 million. The firm's tax rate is 35%. What are the effects of the following changes on after-tax profits and cash flows?

a. Sales increase from $8.1 million to $9.1 million

after tax profits	?	by	?	million
after tax cash flow	?	by	?	million

b. Variable costs increase to 57% of sales.

after tax profits	?	by	?	million
after tax cash flow	?	by	?	million