% change in capital investment % change in working capital % change in units sold % change in price Cost of goods sold as % of sales % change in fixed costs Optimistic Pessimistic -20.00 - 50.00 25.00 20.00 40.00 -50.00 60.00 50.00 -20.00 -25.00 75.00 70.00

\begin{tabular}{|l|r|r|} \hline \% change in capital investment & Optimlstic & Pessimlstic \\ \hline% change in working capital & -20.00 & 60.00 \\ \hline% change in units sold & -50.00 & 50.00 \\ \hline% change in price & 25.00 & -20.00 \\ \hline Cost of goods sold as \% of sales & 40.00 & -25.00 \\ \hline% change in fixed costs & -50.00 & 75.00 \\ \hline \end{tabular}