24. Go Fly A Kite is considering making and selling custom kites in two sizes. The small kites would be priced at $11.30 and the large kites would be $24.30. The variable cost per unit is $5.45 and $11.90, respectively. Jill, the owner, feels that she can sell 3,000 of the small kites and 1,820 of the large kites each year. The fixed costs would be $2,120 a year and the depreciation expense is $1,300. The tax rate is 24 percent. What is the annual operating cash flow?

$30,802

$32,034

$28,878

$9,432

$29,190