Determine cash flows

Kauai Tools Inc. is planning to invest in new manufacturing equipment to make a new garden tool. The new garden tool is expected to generate additional annual sales of $7,800$ units at $$44$ each. The new manufacturing equipment will cost $$143,600$ and is expected to have a $10-$year life and a $$11,000$ residual value. Selling expenses related to the new product are expected to be $5\%$ of sales revenue. The cost to manufacture the product includes the following on a per$-$unit basis:

$\backslash$table$[[$Direct labor,$$7\mathrm{.}50$