Evaluate the proposal to move the manufacturing facility from China to India (Q2.1 using NPV analysis. The evaluation should include a review of the assumptions made that need to be factored into the decision-making process. Note: round the values to the nearest million dollars.

Q2.1: Analysis of the Child Toy Manufacturing (Multi-Currency)

	China m 2021	China m 2022	China m 2023	UK m 2021	UK m 2022	UK m 2023	Total m 2021	Total m 2022	Total m 2023
Product Sold (units)	8,500,000	7,950,000	4,350,000	6,700,000	5,500,000	5,100,000	12,850,000	14,650,000	9,850,000
Turnover	2,178	2,404	2,113	239	200	175	596	582	500
Cost of Sales	1,013	1,161	1,088	112	95	89	278	279	256
Admin Expenses	370	481	454	41	39	38	102	115	108
Selling & Distribution Expenses	320	433	423	33	35	35	85	104	100
Operating Profit	475	329	148	53	31	13	131	84	36
Interest	0	0	0	6	7	10	6	7	10
Income Tax Expense	0	0	0	13	8	3	13	8	3
Profit After Tax	475	329	148	34	16	0	112	69	23