What is the amount of 'Free Cash Flow' (defined as NOPAT - Increase in Operarting Working Capital) for Year 1 for Lowell Inc using the information in the sheet attached here?

A.459

B.254

C.682

D.538

INCOME STATEMENT Revenue Cost of goods sold Gross profit Depreciation Other expenses Year 0 4,552 2,637 1,915 168 1,179 568 173 Year 1 4,477 2,556 1,921 141 1,084 696 109 Operating Income Interest Expense Income before taxes Provision for income taxes @ 21% 395 83 587 123 Net income 312 464 Year 0 Year 1 BALANCE SHEEET ASSETS Cash and marketable securities Short-Term Investments Receivables Inventories Total Current Assets Total Fixed Assets 513 534 508 251 1,806 2,157 433 581 496 226 1,736 2,357 Total assets 3,963 4,093 Year 1 LIABILITIES AND EQUITY Notes Payable Accounts payable Accruals Year 0 1 150 479 110 511 Total current liabilities Total non-current liabilities 630 1,139 621 1,539 Total liabilities 1,769 2,160 Common stock and additional paid-in capital Retained earnings 387 1,807 486 1,447 Total stockholders' equity 2,194 1,933 Total liabilities and stockholders' equity 3,963 4,093 122.00 50 Diluted no. of shares Stock price WACC Dividend & repurchases per share 117.68 63 7.0% 7.00 $