ABC Corporation has hired you to evaluate a new FOUR year project for the firm. The project will require the purchase of a $$803,400\mathrm{.}00$ work cell. Further, it will cost the firm $$50,100\mathrm{.}00$ to get the work cell delivered and installed. The work cell will be straight$-$line depreciated to zero with a $20-$year useful life. The project will require new employees to be trained at a cost of $$68,100\mathrm{.}00.$ The project will also use a piece of equipment the firm already owns. The equipment has been fully depreciated, but has a market value of $$5,700\mathrm{.}00.$ Finally, the firm will invest $$11,400\mathrm{.}00$ in net working capital to ensure the project has sufficient resources to be successful.

The project will generate annual sales of $$901,000\mathrm{.}00$ with expenses estimated at $37\mathrm{.}00\%$ of sales. Net working capital will be held constant throughout the project. The tax rate is $40\mathrm{.}00\%.$

The work cell is estimated to have a market value of $$485,000\mathrm{.}00$ at the end of the fourth year. The firm expects to reclaim $84\mathrm{.}00\%$ of the final NWC position.

The cost of capital is $15\mathrm{.}00\%.$

What is the yearly operating cash flow for the project?