Determine cash flows

product are expected to be $5\%$ of sales revenue. The cost to manufacture the product includes the following on a per$-$unit basis:

Direct labor

Direct materials

Fixed factory overhead$-$depreciation

Variable factory overhead

Total

$$8\mathrm{.}20$

$26\mathrm{.}70$

$1\mathrm{.}80$

$4\mathrm{.}10$

$$40\mathrm{.}80$

intermediate calculations but, if required, round your final answers to the nearest dollar.

Kauai Tools Inc.

Net Cash Flows