Coronado Compary is considering two different, mutually exclusive capital expenditure proposals. Project A will cost $436,000, has an expected useful life of 12 years and a salvage value of zero, and is expected to increase net annual cash flows by $72,000. Project B will cost $269,000, has an expected useful life of 12 years and a salvage value of zero, and is expected to increase net annual cash flows by $47,000. A liscount rate of 10% is appropriate for both projects. Click here to view the factor table. Calculate the net present value and profitability index of each project. (If the net present value is negative, use either a negative sign Whispering Winds Company has 1,920kg of raw materials in its December 31,2022 , ending inventory. Required production for January and February is 5,080 and 5,740 units, respectively. 2 kilograms of raw materials are needed for each unit, and the estimated cost per kilogram is \$6. Management wants an ending inventory equal to 25% of next month's materials requirements. Prepare the direct materials budget for January