A project currently generates sales of $$4$ million, variable costs equal $30\%$ of sales, and fixed costs are $$0\mathrm{.}8$ million. The firm$$s tax rate is $21\%.$ Assume all sales and expenses are cash items.

What are the effects on cash flow, if sales increase from $$4$ million to $$4\mathrm{.}4$ million?

Note: Input the amount as positive value. Enter your answer in dollars not in millions.

What are the effects on cash flow, if variable costs increase to $45\%$ of sales?

Note: Input the amount as positive value. Enter your answer in dollars not in millions.