Bauer Industries is an automobile manufacturer. Management is currently evaluating a proposal to build a plant that will manufacture lightweight trucks. Bauer plans to use a cost of capital of 12% to evaluate this project. Based on extensive research, it has prepared the following free cash flow projections (in millions of dollars):

Free Cash Flow	Year 0	Years 1-9	Year 10
Revenues		100.00	100.00
Manufacturing expenses (other than depreciation)		32.00	32.00
Marketing expenses		8.00	8.00
Depreciation		14.00	14.00
= EBIT		45.60	45.60
Taxes (35%)		15.96	15.96
= Unlevered net income		29.64	29.64
+ Depreciation
Increases in net working capital		5.00	5.00
Capital expenditures	144.00
+ Continuation value			12.00
= Free cash flow	144.00	39.04	51.04

For this base case scenario, the NPV of the plant to manufacture lightweight trucks is $__________ million. (Round to two decimal places.)

Based on input from the marketing department, Bauer is uncertain about its revenue forecast. In particular, management would like to examine the sensitivity of the NPV to the revenue assumptions.

The NPV of this project if revenues are 10% higher than forecast is $__________. (Round to two decimal places.) The NPV of this project if revenues are 10% lower than forecast is $__________. (Round to two decimal places.)