The acceptance of Project S will result in yearly cost savings in factory overhead costs from an original yearly cost of $91,000 to a new annual cost of $80000. This decrease in factory overhead expense should be modeled as:
a one-time decrease, modeled in the year it is initially incurred as an additional inflow of cash. a one-time decrease, modeled in the year it is initially incurred as an additional outflow of cash. a yearly decrease, modeled in every year where the expenditure stays at $80,000 as a yearly inflow of cash. a yearly increase, modeled in every year where the expenditure stays at $80,000 as a yearly outflow of cash.