opportunity cost 150000

income tax 34%

Production units price sale production cost

5000 20 100000 10
8000 20.4 163200 11
12000 20.8 249696 12.1
10000 21.2 212241.6 13.3
6000 21.6 129891.9 14.6

bolwing ball machine

Year 0 1 2 3 4
OCF 427423.1 427423.1 427423.1 427423.1
change in NWC -10,000 0 0 0 0
capital spending -100,000 0 0 0 0
total cash flow -110,000 427423.1 427423.1 427423.1 427423.1
 bolwing ball machine
COGS cost 100,000
50000 life time 5
88000 pretax operating cost 504146
145200 selling price 30,000
133100 Depreciation 576000
87846

Sales 855029.5
5 COGS 504146
427423.1 Depreciation 576000
0 Income before tax -225116.5
169800 tax -76539.6
597223.1 income after tax -148576.9
OCF 427423.1