The Luminary Workshop is considering investing in a new 3D printing machine with an expected lifespan of three years. The cost of acquiring this machine is $30,000, and it will be depreciated using the straight-line method over its three-year life until it reaches a residual value of $0. The 3D printing machine is projected to yield 2,000 customized creations in the first year. Sales are expected to increase by 10% annually over the three-year period. The selling price for each customized item will be set at a constant rate of $18. The production cost per item is estimated to be $9. The installation of the new machine and the resulting expansion of production capacity will necessitate adjustments in various net working capital components. It's estimated that the Luminary Workshop should maintain cash equal to 2% of its annual sales, accounts receivable equivalent to 4% of its annual sales, inventory worth 9% of its annual sales, and accounts payable totalling 5% of its annual sales. The firm operates within a