Working Capital Base of Annual Sales-10% Expected inflation rate per year-3.0% Project Tax Rate-30% Units sold per year -40,000 Selling Price per Unit, Year 1 $40.00 Fixed operating costs per year excluding depreciation $175,000 Manufacturing (Variable) costs per unit, Year 1 - $30.00 Working Capital Base of Annual Sales-10% Expected inflation rate per year-3.0% Project Tax Rate-30% Units sold per year -40,000 Selling Price per Unit, Year 1 $40.00 Fixed operating costs per year excluding depreciation $175,000 Manufacturing (Variable) costs per unit, Year 1 - $30.00