Elmdale Enterprises is deciding whether to expand its production facilities. Although long$-$term cash flows are difficult to estimate, management has projected the following cash flows for the firs years $($in millions of dollars$)$:

a$.$ What are the incremental earnings for this project for years $1$ and $2?($Note: Assume any incremental cost of goods sold is included as part of operating expenses.$)$

b$.$ What are the free cash flows for this project for years $1$ and $2?$

a$.$ What are the incremental earnings for this project for years $1$ and $2?($Note: Assume any incremental cost of goods sold is included as part of operating expenses.$)$

Calculate the incremental earnings of this project below: $($Round to one decimal place.$)$

$\backslash$table$[[$Incremental Earnings Forecast $($millions$),,ar1,$Year $2],[$Sales$,$$$,129\mathrm{.}7$$$,154\mathrm{.}1],[$Operating Expenses,$$,(39\mathrm{.}3)$$$,(64\mathrm{.}5)],[$Depreciation$,$$$,(21\mathrm{.}8)$$$,(38\mathrm{.}1)$