how is net benefit/(cost) of (14,000) calculated in this example?

15% increase x $10,000 $150,000 $80,000 $90,000 $150,000 X (1-40%) Increase in sales Incremental costs New Tech Variable cost on increased sales Incremental Cost savings Lost and damaged packages Net benefit/(cost) Do not invest (300 - 100) $30 ($6,000) ($14,000)