Matheson Electronics developed a new electronic device it believes will have broad market appeal. The company gathered the following estimates:

a$.$ The equipment need to make the device would cost $$114,000$ and have a six$-$year useful life with a salvage value of $$6,000.$

b$.$ Sales in units over the next six years are projected to be a follows:

Year Sales in Units

$18,000$

$213,000$

$315,000$

$4-617,000$