Build a quantitative model, to analyze the development and sale of a bicycle light. Assume that you could sell 20,000 units per year for five years starting in Y2Q2 at a sales price (wholesale) of $20 per unit and a manufacturing cost of $10 per unit. Assume that production ramp-up expenses would be $20,000 starting Y1Q4, ongoing marketing and support costs would be $2,000 per month starting Y2Q1 as long as you are manufacturing and selling the bicycle light and development would take another 12 months. How much development spending could such a project justify? Assume a discount rate of 10%