A firm is introducing a new product and expects to sell 5,000 units, 4 percent, of a new product with sale price of $20 per unit, 3 percent. The variable cost per unit is $9, 5 percent, and the annual fixed costs are $15,000, 2 percent. The annual depreciation expense is $8,000. The tax rate is 21 percent. What will be the projects operating cash flow (OCF) under the optimistic scenario?

a. $39, 568 (correct answer)

b. $41,717

c. $39,960

d. $31,568

correct answer is A. $39,568 please show the procedure