Division $x$ of Harvest agricultural machinery ltd was considering adding a small weeding implement to their product range. Sufficient capacity was currently available to cope with the additional production, but an extra special$-$purpose machine costing $40,000$ would have to be acquired and paid for immediately prior to commencement of production. The machine could be traded in at the end of year five for $5,000.$

A new sales promotion programme would be mounted to market the new product and this would cost $10,000$ at the commencement of production and $5,000$ at the end of the first year.

The management accountant produced the following forecast figures relating to the proposed net product:

$\backslash$table$[[$Year$,$Sales,$\backslash$table$[[$Variable$],[$Cost$]],\backslash$table$[[$Fixed$],[$Cost$]]],[1,,,f$