Apple is planning to launch a new easy-to-use kitchen appliance with a touchscreen interface, the iToaster. Apple expect

[answerhappygod]

Apple is planning to launch a new easy-to-use kitchen appliance
with a touchscreen interface, the iToaster. Apple expects to sell 1
million and 2 million units in the first two years after launch,
respectively, and then to discontinue this product. Each unit will
sell for $200 in the first year after launch, and $150 in the
second year. The costs of components and labor are $50 per unit,
while salaries and other expenses add up to $10 million in each
year the product is sold. The factory that manufactures the
iToaster requires an investment of $80 million right now and $40
million one year from now. It will take one year to complete, so
production will only start in the second year. The factory will be
depreciated linearly to zero over 5 years after its completion. To
get production up and running, Apple has to buy components worth $5
million immediately before the launch of the product, and add
another $2 million worth of components to its inventory exactly one
year later. The firm's marginal tax rate is 34%. Annual
depreciation is $24 million. Net operating profit after taxes in
year 2 was $76.56 million. Net operating profit after taxes in year
3 was $109.56 million.
What is the incremental cash flow (CF) at the end of year 0
(in $ million)?