2. Shades, Inc. has a new pair of sunglasses it is evaluating. The company expects to sell 9,200 pairs of sunglasses at a retail price of $155 each with a variable cost of $122 each. The equipment necessary for the project will cost $321,000 and will be depreciated on a straight-line basis over the 6 year life of the project. Fixed costs are $250,000 per year and the tax rate is 21 percent. How sensitive is the operating cash flow to a $5 increase in variable costs per pair of sunglasses