Nature's way inc. is planning to invest in new manufacturing equipment to make a new garden tool. the new garden tool is expected to generate additional annual sales of 2,500 units at $60 each. the new manufacturing equipment will cost $227,000 and is expected to have a 10-year life and $17,000 residual value. selling expenses related to the new product are expected to be 5% of sales revenue. the cost to manufacture the product includes the following on a per-unit basis: direct labor $ 8.00 direct materials 22.00 fixed factory overhead—depreciation 8.40 variable factory overhead 3.60 total $42.00 determine the net cash flows for the first year of the project, years 2–9, and for the last year of the project. use a minus sign to indicate cash outflows. do not round your intermediate calculations but, if required, round your final answer to the nearest dollar. cornucopia inc. net cash flows year 1 years 2-9 last year initial investment $ operating cash flows: annual revenues $ $ $ selling expenses cost to manufacture net operating cash flows $ $ $ total for year 1 $ total for years 2-9 $ residual value total for last year