a six year project is expected to generate annual sales of $8900$ units at a price of $76$ per unit and a variable cost of $47$ per unit. the equipment necessary for the project will cost $317,000$ and will be depreciated on a straight line basis over the life of the project. fixed costs are $190,000$ per year and the tax rate is $21$ percent. how sensitive is the operating cash flow to a $1$ dollar change in the per unit sales price?