Company X has been considering the production of a new product. The costs and returns associated with this product are displayed in the table below (all figures are in $ millions) and are based on expected unit sales of 100,000. Assume that the cost of capital is 8% and that income is taxed at a rate of 30%. Ignore depreciation.

	Year 0	Year 1-5
Investment	$12
Revenue		$40
Variable Cost		$30
Fixed Cost		$4
Pretax Profit		$6
Tax		$1.8
Net Operating Profit		$4.2
Net Cash Flows	$12

What is the NPV of this project? Draw a break-even chart for this project based upon projections of sales and explain how you would interpret the break-even figure.