Smith Brothers has purchased a machine that will see output increase from 1 million units to 1.5 million units. The variable cost per unit will be $5.00 and the sales price per unit $7.50. Fixed costs will decrease from $400,000 per annum to $350,000 per annum. Head office costs of $150,000 will be allocated to the new machine but the overall head office costs have not changed with the addition of the new machine. Depreciation on the machine will be $100,000 per annum. The old Machine that was replaced and still had a useful life of 3 years had annual depreciation of $25,000. The tax rate is 10%. . Calculate the FCF in Year 2. (10 marks)