Misibis Corporation is considering the acquisition of a new machine. The machine can be purchased for P 90,000; it will cost P 6,000 to transport to Misibis plant and P 9,000 to install. It is estimated that the machine will last 10 years, and it is expected to have an estimated salvage value of P 5,000. Over its 10-year life, the machine is expected to produce 2,000 units per year, each with a selling price of P 500 and combined material and labor costs of P 450 per unit. Tax regulations permit machines of this type to be depreciated using the straight-line method over 5 years with no estimated salvage value. Misibis has a marginal tax rate of 40%.

What is the net cash flow for the third year of the project that Misibis should use in a capital budgeting analysis? *

What is the net cash flow for the tenth year of the project that Misibis should use in a capital budgeting analysis?