Please read the following scenario carefully, before you answer the question below:

a) the Retail Selling Price of the MX350 is $219 in 1997,

(b) the retailer's markup is 5056 (of retailers SP),

(c) CIMA sells directly to those retailers,

(d) CIMA's markup is 15% (of manufaturers SP).

(e) CIMA8 selling prices increase by 4% every year (the increases take effect in 1998),

f) CIMA's cost prices increase by 3% every year (the increase take effect in 1998),

(g) CIMA expecta to sol 414 units in 1997, 538 units in 1996, 807 units in 1993, 1,778 units in 2000 and 2,249 units in 2001,

(h) the cost of capital for CIMA is 15%,

(i) CIMA's Investment in the MX350 was $50,000, and,

(j) year 0 (zero), for PV discounting purposes was 1956.

What will CIMA's estimated revenue be in 2001 ?

A. $45,333.00

B. $219,014.04

C. $288,119.39

D. $106,240.68

E. $61,267.44