A 6-year project is expected to generate annual sales of 10,100 units at a price of $88 per unit and a variable cost of $59 per unit. The equipment necessary for the project will cost $413,000 and will be depreciated on a straight-line basis over the 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 $1 change in the per unit sales price?

a) $4,897

b) $7,979

c) $5,172

d) $5,448

e) $5,999