The capital outlay encompasses 15,000 designated for the land, 19,480 allocated for building expenses, and 12,196 earmarked for fixtures and equipment. In the first year, the anticipated cash inflows are as follows: a cumulative sales revenue of 56,320; 12,004 worth of X products' cost of goods sold; 7,660 from Y stock sales; staff expenditures amounting to 3,333; lighting and heating costs of 3,214; and additional overhead expenses of 10,000. Subsequent years will feature identical cash inflows, but they are projected to escalate by 2% due to annual inflation