Conduct a sensitivity analysis for revenues by increasing revenues by 10% above the best estimate, and then by decreasing revenues by 10% below the best estimate. You must provide one spreadsheet for each of the three situations. The SCFE Co. wants to add a production line. To do this, the company must spend $200,000 to expand its current building and purchase $1 million in new equipment. The new production line is expected to produce 100,000 units per year of a new product, which has a projected sales price of $7.75 per unit and a variable cost of $3.90 per unit. Introducing the new product is expected to cause sales of existing products to decrease by $89,000 per year and existing costs to decline by $49,000 per year. Fixed costs of the new line will be $142,000 annually. The company expects net working capital to increase by $1,800,000 when the new line is added, and then decrease by that amount when the project ends in five years. SCFE also expects to sell the equipment and building space at the end of the project in five years to net $320,990.36 after taxes. The company has a 34 percent marginal tax rate. SCFEs cost of capital is 11%. Depreciation would be as follows, Year 1: $206,349.20 Year 2: $326,349.20 Year 3: $198,349.20 Year 4: $121,549.20 Year 5: $121,549.20