how can the variable costs be worked out for the NPV analysis?

                                       

	China   m   2021	China   m   2022	China   m   2023
Product Sold (units)	8,500,000	7,950,000	4,350,000
Turnover	2,178	2,404	2,113
Cost of Sales	1,013	1,161	1,088
Admin Expenses	370	481	454
Selling & Distribution Expenses	320	433	423
Operating Profit	475	329	148
Interest	0	0	0
Income Tax Expense	0	0	0
Profit After Tax	475	329	148

NPV workings so far

Sales unit per year (000)		5,655	7,352	9,557	12,424	16,151	20,997
Year	0	1	2	3	4	5	6
	($m)	($m)	($m)	($m)	($m)	($m)	($m)
sales revenue	0	254	330	430	559	725	943
Fixed costs	0	(30)	(30)	(30)	(30)	(30)	(30)
Reduced labour costs	0	(25)	(23)	(21)	(19)	(17)	(15)
China facility closure	0	50	0	0	0	0	0
Sale of plant in China	0	0	0	100	0	0	0
Capital exp	(16)	(64)	0	0	0	0	0
Scrap value	0	0	0	100	0	0	0
Net after tax cash flows	(46)	249	277	479	510	678	898
Discount factor at 10% per year	1.00	0.9091	0.8264	0.7513	0.6830	0.6209	0.5645
Present value	(46)	196	202	335	326	400	488
Net present value