Beach Original $$Initial Data: $$Year $1234$Selling Price $104104104104$Variable costs $44444444$Contribution$/$holiday $60606060$Annual fixed costs: $$Advertising $25,00025,00020,00015,000$Staff $81,00081,000108,000108,000$Rents $24,00024,00024,00024,000$Total fixed cost$/$annum $130,000130,000152,000147,000$CASH FLOWS FOR PROJECT $$Year $01234$Forecast sales$2500290032003500$Total Contribution $150,000174,000192,000210,000$Annual Fixed Costs$-130,000-130,000-152,000-147,000$Operating cash flows $20,00044,00040,00063,000$Initial Investment$/$resale $-109,0000005,000$Net Cash Flows $-109,00020,00044,00040,00068,000$Cumulative Cash Flows $-109,000-89,000-45,000-5,00063,000$Year $0$Year $1$Year $2$Year $3$Year $4$Net Cash Flows $-10900020,00044,00040,00068,00010\mathrm{.}8930\mathrm{.}7970\mathrm{.}7120\mathrm{.}636$Present Values $-109,00017,85735,07728,47143,215$IRR$=17\mathrm{.}588\%$NPV $=15,620$Payback Period $=3\mathrm{.}1$ What sales rise forecast error $\%$would be necessary to change the viability of the project, using the NPV calculation? ANSWER THIS