Celestial Crane Cosmetics is considering an investment that will have the following sales, variable costs, and fixed operating costs:

$\backslash$table$[[,$Year $1,$Year $2,$Year $3,$Year $4],[$Sales $($units$),5,500,5,200,5,700,5,820],[$Sales price,$$42\mathrm{.}57,$$$43\mathrm{.}55,$$$44\mathrm{.}76,$$$46\mathrm{.}79$