Natural Foods Inc. is planning to invest in new manufacturing equipment to make a new garden tool. The new garden tool is expected to generate additional annual sales of 7,800 units at $34 each. The new manufacturing equipment will cost $109,800 and is expected to have a 10-year ife and a $8,400 residual value. Seiling expenses related to the new product are expected to be 5% of sales revenue. The cost manufacture the product includes the following on a per-unit basis: Direct labor $5.80 Direct materials Fixed factory overhead-depreciation 1.30 Variable factory overhead 2.90 Tota $28.90 to indicate cash outflows. Do not round your intermediate calculations but Determine the net cash flows for the first year of the project, Years 2-9, and for the last year of the project. Use the minus required, round your final answers to the nearest dollar Natural Foods Inc. Net Cash Flows Yar Yar 2-9 Last year Intial investment Operating cash flows: Annual revenues Selling expenses Cost to manufacture Net operating cash flows Total for Year 1 Total for Years 2-9 operating cash flow) Residual value Total for last year