Keep Calm Ltd is considering an investment in a completely new area of business. Their estimate of relevant cash flows and the resulting NPV are shown below. Time () 0 1 2 3 Investment (75,000) Sales Variable costs 60,000 80,000 120,000 (15,000) (20,000) (30,000) Fixed costs (20,000) (21,000) (22,000) Net cash flow (75,000) 25,000 39,000 68,000 Discount factor @10% 1.000 0.909 0.826 0.751 Present value (75,000) 22,725 32,214 51,068 NPV = 31,007 What is the sensitivity of the project to sales volume? 19.6% 15.9% 11.9% 5.1% O 14.7%