please show workings or dont answer at all

12. A suggested project requires initial fixed assets of $227,000, has a life of 4 years, and has no salvage value. Assume depreciation is straight-line to zero over the life of the project. Sales are projected at 31,000 units per year, the price per unit is $47, variable cost per unit is $23, and fixed costs are $842,900 per year. The tax rate is 23 percent and the required return is 11.5 percent. Suppose the projections given for price and quantity can vary by #4 percent while variable and fixed cost estimates are accurate to within +2 percent. What is the best- case NPV? s A) $4,613 B) --$67,008 C) $127,511 D) $82,409 E) -$132,194