You are trying to assess a new project for you company. To that end you have put together some forecast for year 1 of the project in the table below. Using this information, calculate the free cash flow for year 1 of this project. Express the free cash flow in S-millions and round to two decimals (do not include the s-sign in your answer). Project Forecasts for Year 1 (in $ millions) Sales 149 Cost of sales 45 5 Selling general and administrative expenses Depreciation 28 Increase in Net Working Capital 5 Capital expenditures 37 Marginal corporate tax rate 20%