Winnebagel Corp. currently sells 29,500 motor homes per year at $80,500 each and 8,500 luxury motor coaches per year at $122,500 each. The company wants to introduce a new portable camper to fill out its product line; it hopes to sell 24,500 of these campers per year at $26,500 each. An independent consultant has determined that if the company introduces the new campers, it should boost the sales of its existing motor homes by 4,100 units per year and reduce the sales of its motor coaches by 1,000 units per year. Required:
What is the amount to use as the annual sales figure when evaluating this project?

Rolston music company is considering the sale of a new sound board used in recording studios. the new board would sell for $27,200, and the company expects to sell 1,570 per year. the company currently sells 2,070 units of its existing model per year. if the new model is introduced, sales of the existing model will fall to 1,890 units per year. the old board retails for $23,100. variable costs are 57 percent of sales, depreciation on the equipment to produce the new board will be $1,520,000 per year, and fixed costs are $1,420,000 per year. if the tax rate is 35 percent, what is the annual ocf for the project?