Jays Amusement Park is considering the introduction of a new ride.

See the relevant information below. Note that k is an abbreviation for kilo. So $1k is $1,000. The unit sales is measured in tickets sold.

Amusement Park Project Data
Project life	10 years
Initial construction of ride equipment	$900k
Depreciation of ride equipment	See Note 4
Unit sales at end of each year	80k
Sales price per unit	$10
Variable cost per unit	$4
Ride operator salary p.a. paid in arrears	$10k
Annual maintenance costs	$30k
Require return on assets (WACC before-tax)	10% pa
Tax rate	30%

Note 1: The owner has detailed plans that were previously drawn up by an engineer at a cost of $60k. Market research has also been undertaken at a cost of $5k to determine a suitable ticket price. Both costs are tax deductible.

Note 2: An initial (t=0) $20k investment into customer safety goggles (current assets) is required. These current assets will be used up and repurchased after each year.

Note 3: The new ride is expected to increase annual sales by $300k.

Note 4: Accountant have depreciated the ride over 9 years.

question a : What is the CCFA at time 0?

question b : What is the CCFA at time 1-9?

question c : What is the CCFA at time 10?