Consider a project that requires an initial cost of $456,000, a required return rate of 17%, and has a 20-year project life. The company follows a straight-line depreciation approach. The fixed cost is $278,700 and the variable cost is $35 per unit. The selling price is $62 per unit and the tax rate is 21 percent. The company expects that it will be able to sell 120,000 units. As a manager of the project, you want to examine the sensitivity of the NPV to the varying variable costs. Create a graph to show the sensitivity with 10%, 20%, 30% changes in variable costs.