Simpson Corporation expects to sell the following number of units of their newest product:

Year	Unit Sales
1	8,000
2	9,000
3	12,000
4	15,000

The revenue per unit is $180. NWC starts out at $50,000, then rises to 15% of sales. What is the change in cash flow for the NWC balance at the end of year 2?

a) 12,000

b) 54,000

c) 9,000

d) 25,000

e) 27, 000