Etobicoke 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 first two years $($in millions of dollars$).$

$($Click on the icon located on the top$-$right corner of the data table below to copy its information into a spreadsheet.$)$

$\backslash$table$[[,$Year $1,$Year $2],[$Revenues$,125,155],[$Cost of goods sold and Operating Expenses other than depreciation,$40,61],[$Capital cost allowance,$22,29],[$Increase in working capital,$3,7],[$Capital Expenditures,$35,39],[$Marginal Corporate Tax Rate,$35\%,35\%$