The Bruins and outdoor gear is considering a new seven year project to produce a new tent line. The equipment necessary would cost 1.83 million and be depreciated using straight line depreciation to book value at zero at the end of the project. The equipment can be sold for 10% of the initial cost. The company believes that it can sell 29,010 per year at the price of $75 and variable cost of $34 per 10.