Current Trailer	Larger Trailer	Net Income Increase(Decrease)
Revenues	$ 91,875.00	$ 1,18,080.00	$ 26,205.00
Costs	$ 87,650.50	$ 1,05,021.50	$ 17,371.00
Net Income	$ 4,224.50	$ 13,058.50	$ 8,834.00

prepare a spreadsheet modeling the initial investment and the incremental annual cash inflows and outflows for each of the next five years.

Exhibit 2 $0.63 FIXED AND VARIABLE COSTS FOR RESORT JOB (in U.S. dollars) Description Truck and trailer operation and maintenance costs per mile (transportation costs) Round trip to resort job site (miles per day) Shepherd and dog costs per day Setup costs for resort job Fencing costs per linear foot Linear feet of fence needed for resort job Source: Case writers' calculations. 80 $190.00 $100.00 $0.75 962 Exhibit 3 COSTS FOR LARGER TRUCK AND TRAILER (in U.S. dollars) Description Heavy duty pickup truck 20' used livestock trailer Taxes, title, etc. Total investment Cost $15,000 7,250 2.225 $24,475 Source: Case writers' calculations. Exhibit 4 ESTIMATED FIXED AND VARIABLE COSTS FOR GOAT RENTAL OPERATION WITH A LARGER TRUCK AND TRAILER (in U.S. dollars) Larger truck and trailer $1.25 Description Estimated truck and trailer operation and maintenance costs per mile (transportation costs) Average round trip to job site (miles per day) Shepherd and dog costs per day Setup costs per job Fencing costs per linear foot Average linear feet of fence needed per job Source: Case writers' calculations. 80 $190.00 $100.00 $0.75 962 Exhibit 2 $0.63 FIXED AND VARIABLE COSTS FOR RESORT JOB (in U.S. dollars) Description Truck and trailer operation and maintenance costs per mile (transportation costs) Round trip to resort job site (miles per day) Shepherd and dog costs per day Setup costs for resort job Fencing costs per linear foot Linear feet of fence needed for resort job Source: Case writers' calculations. 80 $190.00 $100.00 $0.75 962 Exhibit 3 COSTS FOR LARGER TRUCK AND TRAILER (in U.S. dollars) Description Heavy duty pickup truck 20' used livestock trailer Taxes, title, etc. Total investment Cost $15,000 7,250 2.225 $24,475 Source: Case writers' calculations. Exhibit 4 ESTIMATED FIXED AND VARIABLE COSTS FOR GOAT RENTAL OPERATION WITH A LARGER TRUCK AND TRAILER (in U.S. dollars) Larger truck and trailer $1.25 Description Estimated truck and trailer operation and maintenance costs per mile (transportation costs) Average round trip to job site (miles per day) Shepherd and dog costs per day Setup costs per job Fencing costs per linear foot Average linear feet of fence needed per job Source: Case writers' calculations. 80 $190.00 $100.00 $0.75 962