line of lawn mowers and projects unit sales as follows: Year 1: 3,000 units Year 2: 4,000 units Year 3:5,000 units Year 4: 4,500 units Year 5: 6,000 units The mower will sell for $120 per unit to start; however, Boukouzis believes the price will drop to $100 after three years as competition increases. The lawnmower project will require $20,000 in working capital at the start. Subsequently, total net working capital at the end of each year will be 15 percent of sales. The variable cost per unit is $65 and total fixed costs are $20,000 per year. It will cost $750,000 to buy the equipment necessary to begin production. The equipment will be depreciated using 5-year MACRS with the following depreciation percentages: Year 1: 20.00% Year 2:32.00% Year 3: 19.20% Year 4: 11.52% Year 5: 11.52% Year 6: 5.76% The company's tax rate is 21 percent. What is the company's Change in NWC in Year 2