1. Develop operating cash flow forecasts for the relevant lives of each type of tanning equipment using 100% (Best Case), 80% (Most Likely Case}, and 50% (Worst Case) occupancy estimates for each tanning option. Assume straight line depreciation and a tax rate of 30%. Refer to Excel Sheet 2. Calculate and comment upon the accounting, cash, and financial break-even sales for the dome unit and the tanning bed unit respectively. Refer to the Excel sheets for calculations. Both projects are profitable, but the tanning beds pay for themselves in a shorter amount of time. The tanning beds also have a higher IRR than the dome does. So at first glance we would probably opt for the beds over the dome. But wait...there's more later on