What findings would you include in a memo to management based upon the following financial statements?

Projected Net Cash Inflow Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Sales in Units 9000 15,000 18,000 22,000 22,000 22,000 Selling Price Per Unit 35 35 35 35 35 35 Net Sales $ 315,000.00 $ 525,000.00 $ 630,000.00 |$ 770,000.00 $ 770,000.00 $ 770,000.00 Less: Variable Cost ($15/unit) $ 135,000.00 $ 225,000.00 $ 270,000.00 $ 330,000.00 $ 330,000.00 $ 330,000.00 Contribution Margin $ 180,000.00 $ 300,000.00 $ 360,000.00 $ 440,000.00 $ 440,000.00 $ 440,000.00 Less: Fixed Costs $ 135,000.00 $ 135,000.00 $ 135,000.00 $ 135,000.00 $ 135,000.00 $ 135,000.00 Less: Advertsing Expenses $ 180,000.00 $ 180,000.00 $ 150,000.00 $ 120,000.00 $ 120,000.00 $ 120,000.00 Net Income $ (135,000.00) $ (15,000.00) $ 75,000.00 $ 185,000.00 $ 185,000.00 $ 185,000.00 Add: Depreciation $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 Net Cash Inflow $ (85,000.00) $ 35,000.00 $ 125,000.00 $ 235,000.00 $ 235,000.00 $ 235,000.00 Net Present Value of the Proposed Investment Now Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Cost of Equipment $ (315,000.00) Working Capital $ (60,000.00) Net Cash Inflow 0 $ (85,000.00) | $ 35,000.00 |$ 125,000.00 $ 235,000.00 $ 235,000.00 $ 235,000.00 Release of Working Capital 0 $ 60,000.00 Salvage Value of Equipment $ 15,000.00 Total Cash Flow $ (375,000.00) |$ (85,000.00) |$ 35,000.00 $ 125,000.00 $ 235,000.00 $ 235,000.00 $ 310,000.00 Discount Factor (14%) 1 0.877 0.769 0.675 0.592 0.519 0.456 Present Value $ (375,000.00) $ (74,545.00) $ 26,915.00 $ 84,375.00 $ 139,120.00 $ 121,965.00 $ 141,360.00 Net Present Value 64,190.00