Determine cash flows per$-$unit basis:

$\backslash$begin$\{$tabular$\}\{$lr$\}$

Direct labor & $\backslash (\backslash$$ $5\mathrm{.}40\backslash )\backslash \backslash$

Direct materials & $17\mathrm{.}90\backslash \backslash$

Fixed factory overhead$-$depreciation & $1\mathrm{.}20\backslash \backslash$

Variable factory overhead & $2\mathrm{.}70\backslash \backslash$

$\backslash$hline Total & $\backslash (\backslash$$ $27\mathrm{.}20\backslash )\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

final answers to the nearest dollar.

Kauai Tools Inc.

Net Cash Flows

Line Item Description

Initial investment

Operating cash flows:

Annual revenues

Selling expenses

Cost to manufacture

Net operating cash flows

Total for Year $1$

Total for Years $2-9($operating cash flow$)$

$\backslash (\backslash$quad $\backslash )$ Residual value

Total for last year