M&M Corporation intends to acquire the equipment needed for a new product at a cost of $$200,000.$ The shipping and installation of the equipment is expected to cost an additional $$50,000.$ The company is able to borrow the funds needed at a rate of $12\%$ to finance the acquisition, shipping, and installation of the equipment. The equipment will be depreciated for the four years at the following rates $33\%,45\%,15\%,$ and $7\%,$ and is expected to have a residual value of $$35,000$ at the end of the four years.

This is a limited production line that is expected to run for only four years. During that time, the line is expected to sell $1,300$ units per year a an operating cost $($not including depreciation$)$ of $$95$ per unit. The product is expected to sell at a per unit price of $$170.$ NWC at any given time is expected to be $13\%$ of the projected sales of the following year. The company enjoys a $40\%$ tax rate and a cost of capital of $10\%.$

Inflation is projected at $2\mathrm{.}5\%.$

What is the FCF at Time ZERO?