You plan to bid a project with a life of 5 years that will require an initial investment of $68,000 in fixed assets. These assets will be depreciated straight-line to zero over the project's life. The relevant discount rate is 12.5%. The corporate tax is 21%, there is no additional investment in net working capital, and there is no salvage value. What is the minimal required amount of anual sales revenue given annual cash costs of $47,900?

Note guide: Find OCF at which NPV=0, that is, where value = cost. Then solve for annual revenues.