he Tuff Wheels was getting ready to start its development project for a new product to be added to its small motorized vehicle line for hildren. The new product is called the Kiddy Dozer. It will look like a miniature bulldozer, complete with caterpillar tracks and a blade. uff Wheels has forecasted the demand and the cost to develop and produce the new Kiddy Dozer. The following table contains the elevant information for this project. Development cost $900,000 Estimated development time 9 months Pilot testing $200,000 Rampup cost $400,000 Marketing and support cost $150,000 per year Sales and production volume 60,000 per year Unit production cost $ 100 Unit price $ 170 Interest rate 8 % uff Wheels also has provided the project plan shown as follows. As can be seen in the project plan, the company thinks that the roduct life will be three years until a new product must be created. PROJECT SCHEDULE YEAR I YEAR 2 YEAR 3 Yuan -l Kmnchvzu o, 0. 0K 0' 0, u. 0, 0,, 0. 0; 03 0' 9: 0; 037. Development- Pilot Testing Ramp-up Marketing and Support Production and Sales ssume all cash flows occur at the end of each period. . What is the impact on NPV for the Kiddy Dozer if the actual sales are 50,000 per year? 70,000 per year? (Enter your answer in housands of dollars. Perform all calculations using Excel. Do not round any intermediate calculations. Round your answer to the earest thousand.)