A project requires an investment of $100,000 in equipment that has a five-year life. The equipment has no salvage value at the end of five years and will be depreciated on a straight-line basis. The required return is 15% and the tax rate is 34%. Assuming unit sales are 2.200 units, selling price is $60 per unit, variable costs are $21 per unit and fixed costs are $9,500, what is the OCF per year? a. $76,300 b. $85.820 c. $65,426 d. $57.158 e. $50.358