For new product, sales volume in the first year is estimated to be 100,000 units and is projected to grow at rate of 7% per year. The selling price is $10 and wil raise by $0.50 each year. Per-unit variable costs are $3, and annual fixed costs are $200,000. Per-unit costs are expected to increase 5% per year. Fixed costs are expected to increase 10% per year. Develop a spreadsheet model to calculate the net present value of profit over a 3-year period, assuming a 7% discount rate.