21) Burke's Corner currently sells blue jeans and T-shirts. Management is considering adding fleece tops to its inventory to provide a cooler weather option. The tops would sell for $48 each with expected sales of 3,550 tops annually. By adding the fleece tops, management feels the firm will sell an additional 210 pairs of jeans at $58 a pair and 345 fewer T-shirts at $19 each. The variable cost per unit is $26 on the jeans, $10 on the T-shirts, and $22 on the fleece tops. With the new item, the depreciation expense is $28,000 a year and the fixed costs are $63,000 annually. The tax rate is 21 percent. What is the project's operating cash flow? A) $31,883 B) $35,231 C) $26,495 D) $21,320 E) $22,459