A project currently generates sales of $9 million, variable costs equal 40% of sales, and fixed costs are $1.8 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 $9 million to $9.9 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 55% of sales? Note: Input the amount as positive value. Enter your answer in dollars not in millions. a. Cash flow b. Cash flow by by