Cash Payback Period, Net Present Value Method, and Analysis Elite Apparel Inc. is considering two investment projects. The estimated net cash flows from each project are as follows: Year Retail Store Expansion 1 Plant Expansion $113,000 92,000 80,000 2 $94,000 111,000 76,000 53,000 3 4 72,000 5 22,000 45,000 Total $379,000 $379,000