1. Do not include calculator in machinery. Treat it as expense.
2. 3% inflation rate. 3. Sales Assumption a. 3% increase in annual demand starting from year 4 b. Annual increase in selling price for the first 3 years, no price increase in the succeeding years i. 10% for Fish Bones ii. 5% for Fish Tocino iii. 5% for Fish Tapa iv. 5% for Ready-to-eat Squid