Drill Natural Foods Inc. is planning to invest in new manufacturing equipment to make a new garden tool. The new garden tool is expected to generate ditional sales of 5,000 units at $54 each. The new manufacturing quloment will cost $131.900 and is expected to have a 10 year we and a $10,100 residual value Selling expenses related to the new product are expected to be 5% of sales rever. The cost to mandate the product includes the following on a punet basis Direct labore Direct materials 30.00 Fixed factory rehead predation 2.10 Variate actory 4.60 Total $45.00 www.com Determine the net cash flows for the first year of the project. Years 29, and for the last year of the project. Use the mission to indicate cash outflows. Do not found your intermediate calculations but, if required, round your finalwers to the nearest dollar Natural Foods Inc. Net Cash Flows Years 29 Last Year rutalnestment Operating cash flows: Annual revenues Selling expenses Cost to manufacture 0 00000 Niet operating cash rows JOU OO Total for Year 1 Total for years 2-9 Corting cash flow) Residual Total for last year