Hampton Company plans to incur $235,000 of additional cash operating expenses and produce $417,000 of additional sales revenue if a capital project is implemented. Assuming a 30% tax rate, these two items collectively should appear in a capital budgeting analysis as:

Multiple Choice

a $127,400 inflow.

a $56,900 outflow.

a $127,400 outflow.

a $164,500 outflow.

a $56,900 inflow.