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A project will generate sales of $ 4 4 , 1 3 9 each. The variable costs are $ 1 2 , 7 4 1

A project will generate sales of $44,139 each. The variable costs are $12,741 and the fixed costs are $18,716. The project will use an equipment worth $114,265 that will be depreciated on a straight-line basis to a zero book value over a 10-year life of the project. If the tax rate is 21%, what is the operating cash flow?
Note: Enter your answer rounded off to two decimal points
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