KBL are about to start a new production line for HDMI cables. They anticipate selling these for 10 each with variable costs of 6 per unit. Building alterations are required at a cost of 1,000,000, which would be depreciated on a straight-line basis across five years. The new process will incur fixed salary costs of 200,000 per annum. How many units of sale are required to deliver a profit break-even in Year 1? How many units of sale are required to deliver a cashflow break-even in Year 1 without taking the capital expenditure cashflow into consideration? The new marketing manager for KBL has predicted sales of 153,000 units at an average sales price of 9 per unit. What will be the projected profit for the year?