ABC Manufacturing Inc., a firm based in California has spent $$750,000$ to develop and start manufacturing a new, efficient vacuum cleaner. The firm has spent $$250,000$ on market research to get the following expected sales:

Year $1-60,000$ units

Year $2-100,000$ units

Year $3-150,000$ units

Year $4-70,000$ units

Year $5-50,000$ units

The variable costs of manufacturing are $$175$ per unit in year $1$ and the fixed costs of operations are $$3\mathrm{.}5$ million a year. The sales price per unit will be $$475$ per unit in year $1.$ Sales price, variable costs, and fixed costs are estimated to increase by $5\%$ per year $($rounded off to the nearest whole dollar$).$ The necessary equipment can be purchased for $$28$ million and will be depreciated using the $7-$year MACRS schedule. Shipping and installation of equipment will cost $$2$ million. Salvage value at the end of $5$ years is believed to be $$5$ million. Initial net working capital is $$4$ million to start $-$ and will be $20\%$ of sales for each year from years $2$ through $5,$ to be budgeted for at the end of the previous year. ABC has a $35\%$ corporate tax rate and a $12\%$ required rate of return.

Calculate the $5-$year CFs of the above project and say whether the firm should invest in it or not.