Based on the following information for GreenTurf's proposed new line of battery-operated grass trimmers, you estimate the incremental cash flows (excluding sales, COGS, and depreciation) for the project to be closest to:
Market focus group expense for research conducted last month: $25,000
Current income from lease of warehouse space to be used for new assembly line: $120,000
Annual maintenance contract on new assembly line equipment: $9,000
Anticipated additional sales of battery chargers: $150,000
a. $46,000.
b. $21,000.
c. $141,000.