Aria Acoustics, Inc. (AAI), projects unit sales for a new seven-octave voice emulation implant as follows:

Year		Unit Sales
1			71,000
2			84,000
3			98,000
4			93,000
5			74,000

Production of the implants will require $1,500,000 in net working capital to start and additional net working capital investments each year equal to 20 percent of the projected sales