For a new product sales volume in the first year is estimated to be 80,000 units and is projected to grow at a rate of 4 % per year the selling price is 12 and will increase by 0.50 each year. per unit variable costs are 3 and annual fixed costs are 4000,000. per-unit costs are expected to increase 5% per year. fixed costs are expected to increase 8% per year. develop a spreadsheet model to calculate the net present value of profit over a 3 year period, assuming a 4% discount rate.