Initial Investment Including Equipment Investment horizon utilized N Reasonable inclusion of inflation 2 Correct quantity for coffee production considered 2 Processing costs considered IN Direct Labour and Materials considered 2 Transportation costs considered N Insurance considered N Manager salaries considered 2 Other overhead costs considered N After-tax cash flows (ATCF) calculated Attempt at Tax Shield N Investment 2: Store Re-development Initial Investment Calculation 2 Attempt at Tax Shield 2 Q5 Investment Criteria Calculated Marks Student Investment 1: Roasted Coffee Plant