Year 1		Year 2
Revenues	123.3		166.9
Operating Expenses (other than depreciation)	44.6		67.2
Depreciation	28.9		43.4
Increase in Net Working Capital	2.9		8.8
Capital Expenditures	26.4		43.4
Marginal Corporate Tax Rate	21	%	21	%

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a. What are the incremental earnings for this project for years 1 and 2 ? (Note: Assume any incremental cost of goods sold is included as part of operating expenses.) b. What are the free cash flows for this project for years 1 and 2