A 7-year project is expected to generate annual sales of 10,200 units at a price of $89 per unit and a variable cost of $60 per unit. The equipment necessary for the project will cost $421,000 and will be depreciated on a straight-line basis over the life of the project. Fixed costs are $255,000 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) 5163

B)5431

C)4895

D)8058

E)5967