\begin{tabular}{lr} Direct labor & $6.50 \\ Direct materials & 21.00 \\ Fixed factory overhead-depreciation & 1.50 \\ Variable factory overhead & 3.30 \\ \hline Total & $32.30 \\ \hline \end{tabular} Kauai Tools Inc. Net Cash Flows Line Item Description Initial investment Operating cash flows: Annual revenues Selling expenses Cost to manufacture Total for Yer Years 1 Y-9 (operating cash flow) Residual value Total for last year