please help me ASAP

A company Beta uses IFRS. The company is a producer of batteries.

At the end of 2020 there identified premises of impairment, so the impairment test should be made. The test requires calculation of value in use. In relation to that, there prepared some forecasts including the sale of products. It is assumed that the company will generate inflows from sale of its products in 2021 at 505'000 PLN and in 2022 at 498'000 PLN. Those inflows are expected systematic basis throughout the 2021 and 2022 respectively. At the end of 2022 the machines will be sold at 51000 PLN.

To run the production and sale the company has to cover some operating costs (salaries, energy, etc). Those expected outflows are presented in below table:

year 2021-414000PLNyear 2022-168000 PLN

The above operating costs will be covered (paid) on systematic basis during the given years.

Apart from above operating costs, the entity needs to buy plastic granules. The business practice of the company is to buy the whole necessary plastic (necessary for each whole each year) at the beginning of that year.

It is expacted that at the beginning of 2021 the company will purchase (and will pay for it at once) the plastic for the whole 2021 worth 27000 PLN. Similarly at the beginning of 2022 the plastic will be puchurase for whole 2022 at price of 43000 PLN (payment at once).

The company also recognised the depeciation charges (systematically through years) - annual depreciation charge is 41400 PLN.

The nominal annual interest rate is 0,07.

Your task is to calculate the value in use. Take into account the distribution of cash flows.