please complete the year 4 in the table

A Reduce the initial sales volume to 100000, but also reduce the costs on market launch (8.0) B Reduce the cost of product development (4.0), but increase the cost of marketing and support (6.0) Which one is better (according to the results at the end of Year 4)?

Model Inputs Model Values 15% per year 200000 units/year $260 per unit 40% Sales Volume Growth, machines Initial Sales Volume, machines Initial Retail Price, machines Distributor + Retail Margin Retail Price Growth, machines Product Development Equipment and Tooling Production Ramp-up Market Launch Marketing and Support Production Cost, machines Production Overhead -10% per year 5.0 $M over 1 year 4.0 $M over 1/2 year 2.0 $M over 1/2 year 10.0 $M over 1/2 year 5.0 $M/year $55 per unit 1.0 $M/year 7% / year Interest rate: Quarterly sales profile: 20% 25% 25% 30% Year 1 Q1 Year 4 Q1 Q2 Q3 | Q4 Q3 Q2 Q3 Q4 Year 2 Q1 40000 156 6,24 Q2 50000 156 7,80 50000 156 7,80 Q4 60000 156 9,36 Year 3 Q1 46000 140,4 6,46 Q2 57500 140,4 8,07 Q3 57500 140,4 8,07 Q4 69000 140,4 9,69 1,25 1,25 1,25 2,00 1,25 2,00 1,00 Sales volume Unit price ($) Total revenue ($M) Product development ($M) Equip & tooling ($M) Production ramp-up ($M) Market launch ($M) Marketing & support ($M) Production ($M) Overhead ($M) Total cost (SM) Period cash flow ($M) NPV ($M) Sum of NPV ($M) 5,00 1,25 1,25 1,00 5,00 1,25 2,20 0,25 9,70 -3,46 -3,17 1,25 2,75 0,25 4,25 3,55 3,20 1,25 2,75 0,25 4,25 3,55 3,14 1,25 3,30 0,25 4,80 4,56 3,97 1,25 2,53 0,25 4,03 2,43 2,08 1,25 3,16 0,25 4,66 3,41 2,87 1,25 3,80 0,25 5,30 4,39 3,57 1,25 -1,25 -1,23 3,15 1,25 -1,25 -1,21 3,25 -3,25 -3,09 3,16 0,25 4,66 3,41 2,82 10,50 -10,50 -9,80