Total Annual market, sets Market price, $/set $ Market share at wholesale price Sets Sold Sales receipts, $ $ Investment, $ $ 92,000.00 Unit Variable Cost, $/set $ Total Variable Cost, $ $ Gross Prot $ Non production expenses, 30% of Sales $ Before-tax cash ow $ Annual Depreciation $ Taxable Income $ Tax, @4096 $ After-tax cash ow ($92,000) $ Net present Value, NPV ($92,000) Internal rate of return, IRR MIRR Break-Even Point in Years NPV Sensitivity Variables Pessimistic Market Sets $ (12,667.06) 3); Investment $ (3,617.26) :5 Variable Costs $ (11,318.46) $ 868A $ (10,502.48) $ 180,000 4.66 $ 15.81% 28,462.10 132,644.04 $ 2.15 61,193.52 71,450.52 39,793.21 31,657.31 18,400.00 13,257.31 5,302.92 $ 26,354.39 $ i'ii-- ($68,677.53) Err:523 -71% Failed Realistic 694.47 $ 694.47 $ 694.47 $ 694.47 $ 180,000 4.66 15.8 1% 28,462.10 132,644.04 2.15 61,193.52 71,450.52 39,793.21 31,657.31 18,400.00 13,257.31 5,302.92 26,354.39 ($48,038.18) -30.27% -22% Failed Optimistic 14,056.00 5,006.20 33,730.04 6,292.95