Consider a 5-year project with an initial fixed asset investment of $364,000, straight-line depreciation to zero over the project's life, a zero salvage value, a selling price of$42, variable costs of $21, fixed costs of $199,700, a sales quantity of 95,000 units, and a tax rate of 23 percent. The required rate of return is 14%. What is the sensitivity to NPV at varying rates of variable costs (you can use the percentage change approach by increasing and decreasing them by 10%)? (hint: create the sensitivity table and graph.)