Category Growth Rate					4%
		Incremental Growth Rate
		Historic/ Base Sales					$139,500,000
	Gross Margin
		Cost reductions since new design is less expensive					$119,000
	Development
		Marketing R & D					$700,000
	Start-up Expenses
		Partial Case Returns Net of Salvage Value					$1,800,000
		Label conversion costs					700,000
		Freight Charge/ Launch year expenses					400,000
		Other miscellaneous					300,000
	Tax Rate						27%
	Discount Rate						7%
New Investment
	PP & E
		Cap/ Pump molds					$1,590,000
		Change parts					260,000
		Pump Assembly					570,000
	Depreciable life (years)						6 years

What are the incremental sales, gross profit, and COGS?