We are examining a new project. We expect to sell 5,400 units per year at $68 net cash flow apiece for the next 10 years. In other words, the annual cash flow is projected to be $68 5,400 = $367,200. The relevant discount rate is 18 percent, and the initial investment required is $1,530,000. a. What is the base-case NPV? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) b. After the first year, the project can be dismantled and sold for $1,250,000. If expected sales are revised based on the first years performance, below what level of expected sales would it make sense to abandon the project? (DWe are