You are evaluating a product for your company. You estimate the sales price of product to be $270 per unit and sales volume to be 11,700 units in year 1; 26,700 units in year 2; and 6,700 units in year 3. The project has a 3 year life. Variable costs amount to $195 per unit and fixed costs are $217,000 per year. The project requires an initial investment of $375,000 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 $57,000. NWC requirements at the beginning of each year will be approximately 17% of the projected sales during the coming year. The tax rate is 35% and the required return on the project is 10%. What will the year 2 cash flows for this project be?