You are evaluating a product for your company. You estimate the sales price of product to be $$120$ per unit and sales volume to be $10,200$ units in year $1$; $25,200$ units in year $2$; and $5,200$ units in year $3.$ The project has a $3$ year life. Variable costs amount to $$45$ per unit and fixed costs are $$202,000$ per year. The project requires an initial investment of $$330,000$ in assets which will be depreciated straight$-$line to zero over the $3$ year project life. The actual market value of these assets at the end of year $3$ is expected to be $$42,000.$ NWC requirements at the beginning of each year will be approximately $17\%$ of the projected sales during the coming year. The tax rate is $21\%$ and the required return on the project is $10\%.$ What will the year $2$ free cash flow for this project be$?$

Multiple Choice

$$1,356,620$

$$1,246,620$

$$1,578,000$

$$1,764,620$