12. Sensitivity Analysis

A project to install new high-speed 3-D printers costs $2.43 million, has a life of 5-years, and has no salvage value. Depreciation is $486,000 per year for the 5 years. There is no investment in Net Working Capital. The tax rate is 35%, and the required rate of return is 11%.

If units sold are 64,000, then profit (pre-tax) is $1,320,040, and the NPV = $1,369,847.82

If units sold are 65,000, then Profit (pre-tax) is $1,350,400.

What is the sensitivity of NPV per unit sold?

(Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)