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 $ 400,000. 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.