We are evaluating a project that costs $964,000, has a life of fourteen years, and has no salvage value. Assume that depreciation is straight-line to zero over the life of the project. Sales are projected at 113,000 units per year. Price per unit is $40, variable cost per unit is $26, and fixed costs are $971,712 per year. The tax rate is 23 percent, and we require a return of 12 percent on this project. The projections given for price, quantity, variable costs, and fixed costs are all accurate to within +/- 12 percent. a. Calculate the best-case NPV. b. Calculate the worst-case NPV