manufacture the product includes the following on a per$-$unit basis:

$\begin{array}{cc}\text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}& \text{\$}8\mathrm{.}50\\ \text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{m}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}\text{s}& 27\mathrm{.}80\\ \text{F}\text{i}\text{x}\text{e}\text{d}\text{f}\text{a}\text{c}\text{t}\text{o}\text{r}\text{y}\text{o}\text{v}\text{e}\text{r}\text{h}\text{e}\text{a}\text{d}-\text{d}\text{e}\text{p}\text{r}\text{e}\text{c}\text{i}\text{a}\text{t}\text{i}\text{o}\text{n}& 1\mathrm{.}90\\ \text{V}\text{a}\text{r}\text{i}\text{a}\text{b}\text{l}\text{e}\text{f}\text{a}\text{c}\text{t}\text{o}\text{r}\text{y}\text{o}\text{v}\text{e}\text{r}\text{h}\text{e}\text{a}\text{d}& 4\mathrm{.}30\\ \text{T}\text{o}\text{t}\text{a}\text{l}& \text{\$}42\mathrm{.}50\end{array}$

required, round your final answers to the nearest dollar.

Kauai Tools Inc.

Net Cash Flows