1. Some specialist spraying machines are available in Toronto, Canada at the firm Maple Partners Agricultural Supplies at the retail outlets of the pastoral company. Last month Michael flew to Toronto on Air Canada Flight AC31 for $2520 return. Michael stayed overnight in Toronto as a guest of Maple Partners Agricultural Supplies and so did not incur any accommodation expenses. In Toronto, Michael saw three different spraying machines, but he was unsure which one he should buy. They are all new and all manufactured in either Canada or United States.

The cost of the airfares on Air Canada, from Sydney to Toronto return to be included in the NPV calculation is???