Below is a spreadsheet designed to calculate the project completion time.Use the spreadsheet to answer the following question(s) . 
-What is the early start time for Activity M?
Definitions:
New Venture
Refers to a newly established business entity created with the intention of entering a market.
Opportunity Cost
The financial loss involved in not selecting the subsequent top preference during the decision-making process.
Cash Flow Estimate
An approximation of the amount of money expected to move in and out of a business within a specific time period.
Time Value of Money
Calculations involving the present and future values of money under the action of compound interest. Also called discounted cash flow.
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