A project has these estimated values: sales quantity of 4,600 units 2 percent; variable cost per unit of $17, 3 percent; annual fixed costs of $46,900, 1 percent; annual depreciation of $17,300; and a sales price of $39 a unit, 10 percent. The company bases its sensitivity analysis on the expected scenario. What will be the operating cash flow for a sensitivity analysis based on a sales price of $35 a unit and a tax rate of 21 percent?

		$27,319
		$32,400
		$31,994
		$26,700
		$23,508