$$The project will require a $$144,000$ Electrostatic Precipitator which will depreciate straight$-$line to zero after six years.$$ Starting in year $4$ a second precipitator will be required as the first loses efficiency.$$ That second precipitator can be sold for $$72,000$ at the end of the project.$$

$$The project will require $$4,000$ cash, $$4,000$ in AR and $$2,000$ in inventory before it starts

$$All working capital set aside by the firm will be fully recoverable

$$The firm will also need to spend $$22,000$ on training, and $$3,000$ on moving furniture and equipment to facilitate the project

$$The firm paid $$30,000$ to a market research firm to learn about the prospects of the project