You are the financial analyst for a tennis racket manufacturer. The company is considering using a graphitelike material in its tennis rackets. The company has estimated the information in the following table about the market for a racket with the new material. The company expects to sell the racket for six years. The equipment required for the project has no salvage value. The required return for projects of this type is 13 percent, and the company has a 40 percent tax rate.

	Pessimistic	Expected	Optimistic
Market size	130,000	150,000	165,000
Market share	21%	25%	28%
Selling price	$140	$145	$150
Variable costs per unit	$102	$98	$94
Fixed costs per year	$1,015,000	$950,000	$900,000
Initial investment	$2,200,000	$2,100,000	$2,000,000

Define risk in terms of the net cash inflow from a capital budgeting project. How can the determination of the breakeven cash inflow be used to gauge a projects risk?