Life-Cycle Costing; Health Care; Present Values Forever Young, Inc., has developed a drug that will diminish the effects of aging. Forever Young has spent $1,000,000 on research and development and $2,108,000 for clinical trials. Once the drug is approved by the FDA, which is imminent, it will have a five-year sales life cycle. Laura Russell, Forever Youngs chief financial officer, must determine the best alternative for the company among three options. The company can choose to manufacture, package, and distribute the drug; outsource only the manufacturing; or sell the drugs patent. Laura has compiled the following annual cost information for this drug if the company were to manufacture it: