Cathy Company is considering a 4-year project. The project is expected to provide added annual cash sales of 30,000 units at $20 each. Additional cash operating costs are variable, $12 per unit and fixed, $90 , 000 per year. Cathy is subject to a 25% income tax rate and rounds all computations to the nearest dollar. The company uses the net present value method to analyze investments and will employ the following factors: Davind Drocont Value of $1 at 12% Present Value of $1 Annuity at 12% The expected incremental sales will provide a discounted, net-of-tax contribution margin over 4 years of: $182 , 400 $547 , 200 $342 , 000 $115 , 200 $510 , 720