What would the amount of cash flows be?

	Product A	Product B
Initial Investment:
Cost of Equipment (zero salvage value)	$170,000	$380,000
Annual Revenues and costs:
Sales Revenue:	$250,000	$350,000
Variable Expenses:	$120,000	$170,000
Depreciation Expense:	$34,000	$76,000
Fixed out-of-pocket operating costs:	$70,000	$50,000

Item	Periods	Amount of Cash Flows
Product A:
Purchase of equipment	$170,000
Net annual cash inflows (above)	$60,000
Net Present Value:
Product B:
Purchase of equipment	$380,000
Net annual cash inflows (above)	$130,000
Net Present Value: