A 7-year project is expected to generate annual sales of 9,400 units at a price of $81 per unit and a variable cost of $52 per unit. The equipment necessary for the project will cost $357,000 and will be depreciated on a straight-line basis over the life of the project. Fixed costs are $215,000 per year and the tax rate is 40 percent. How sensitive is the operating cash flow to a $1 change in the per unit sales price?

A) $4,406

B) $4,071

C) $5,076

D) $3,736

E) $5,640