please provide the fomulas as well it will be

Q4 D (20 Marks) Year 0 $5,400,000 Years 1-12 Investment 1. Sales 2. Variable costs 3. Fixed costs 4. Depreciation 5. Pre-tax profit (1-2-3-4) 6. Taxes (at 40%) 7. Profit after tax 8. Cash flow from operations (4+7) Net cash flow $ 16,000,000 13,000,000 2,000,000 450,000 550,000 220,000 330,000 780,000 $ 780,000 -$5,400,000 Recalculate cash flow as shown from above table if variable costs are 83 percent of sales. Confirm that NPV will be - $788,000