Kinston Industries is considering investing in a machine that will cost $125000 and will last for three years. The consultant charged the firm $5 500 and recommended the purchase of the latest model. The machine will generate revenues of $120 000 each year and the cost of goods sold will be 50% of sales. Kinston's new machine will be fully depreciated straight line over three years. The equipment will be resold for $10 000. The net working capital requirements of the project is 36 days of the sale revenue from year 1 to year 3. The appropriate cost of capital is 10% and Kinston is in the 35% tax bracket. What is the variation of the NWC (?NWC)