You are evaluating a project for The Tiff-any golf club; guaranteed to correct that nasty slice. You estimate the sales price of The Tiffany to be $375 per unit and sales volume to be 1,000 units in year 1,1,400 units in year 2 and 1,325 units in year 3 . The project has a three-year life. Variable costs amount to $225 per unit and fixed costs are $100,000 per year. The project requires an initial investment of $165,000 in assets that will be depreciated straight-line to zero over the three-year project life. The actual market value of these assets at the end of year 3 is expected to be $35,000. NWC requirements at the beginning of each year wal be approximately 10 percent of the projected sales during the coming year. The tax rate is 21 percent and the required retum on the project is 10 percent What change in NWC occurs at the end of year 1