The Free Manufacturing Company is considering a new investment. Financial projections are below. The company has a 34% tax rate and a 12% discount rate. Assume salvage value is zero. Y0 Y1 Y2 Y3 Investment $33,000 Sales $14,200 $15,900 $15,700 Costs 2,100 2,100 2,100 Depreciation 11,000 11,000 11,000 NWC Spending 450 175 250 What is the NPV of this project? What if sales are 10% higher than expected?