Column nine presents the FV Target Revenue (FVTR) required to achieve the target r, and is obtained by applying a ten percent markup to the FVBE for each title.
For example, one activity could involve a sensitivity analysis (utilizing a simple Excel spreadsheet) whereby groups of students investigate the impact on the FVBE and FVTR by varying the underlying parameters (risk, hypothetical revenues, target rate of return, length of development cycle, etc.).