Net Present Value Identify whether the following will have a positive (+), negative (-), or (NE) no effect on cash flow when and whether it is an annuity (A) or lump sum (LS). a firm is making a decision to make a product internally or buy it from a supplier for the next five years Annuity Effect on Cash Flows When Cash Flows Occur or Lump Sum 1. Cost to upgrade current equipment today. 2. Salvage value from equipment in year five of the project. 3. Cost of new packaging equipment for project. 4. Additional operating costs incurred each period over the life of the project. 5. Overhaul of equipment in the third year of the project. 6. Annual labor savings from internal production. 7. Additional supervisor's salary for life of project. 8. Additional contribution margin generated over the life of the projects, 9. Annual material cost savings from new machine use. 10. Annual additional cash sales from new product. 11. Special foundation required for the installation of the equipment today 12. Annual labor costs over the proposal's life. 1-6 (105