How much does the customer price (incl 19 % VAT) for a sportscar need to be, in order to achieve a net present value (NPV) for the program at decision (year 1) of 100.000.000 € (one hundred million), considering that it will need an investment of 50.000.000 € (fifty million) in year one. The program will sell 500 cars per year in year 2,3,4 and 5 and ends after that. In year 6 the tools and intellectual property can be sold for 10.000.000 € (ten million). The cost of capital/interest rate is 7.5 % per year (WACC). The cars are sold with a calculated gross margin of product of 40 %. The customer price is assumed to be constant over all years.

1. 284.097,30 €
2. 271.097,30 €
3. 254.097,30 €Correct
4. 245.097,30 €
5. 235.097,30 €