The Victoria Corporation, a firm in the $21$ percent marginal tax bracket with a $15$ percent required rate of return or cost of capital, is considering a new project. This is a growth project that involves the introduction of a new product. The project is expected to last $5$ years and then be terminated. Given the following information, determine the free cash flows associated with the project, the project's net present value, the profitability index, and the internal rate of return. Sales price per unit $\backslash (\backslash$$ $520/\backslash )$ unit in years $1$ through $\backslash (4,\backslash$$ $380/\backslash )$ unit in year $5$ Variable cost per unit $\backslash (\backslash$$ $270/\backslash )$ unit Annual fixed costs $\backslash (\backslash$$ $320,000\backslash )$ Working$-$capital requirements: There will be an initial working$-$capital requirement of $\backslash (\backslash$$ $500,000\backslash )$ just to get production started. For each year, the total investment in net working capital will be equal to $10$ percent of the dollar value of sales for that year. Thus, the investment in working capital will increase during years $1$ through $3,$ then decrease in the year $4.$ Finally, all working capital is liquidated at the termination of the project at the end of year $5.$ The depreciation method: Use the simplified straight $-$line method over $5$ years. Assume that the plant and equipment will have no salvage value after $5$ years.