Bad Company has a new $4-$year project that will have annual sales of $9,800$ units. The price per unit is $$21\mathrm{.}30$ and the variable cost per unit is $$9\mathrm{.}05.$ The project will require fixed assets of $$108,000,$ which will be depreciated on a $3-$year MACRS schedule. The annual depreciation percentages are $33\mathrm{.}33$ percent, $44\mathrm{.}45$ percent, $14\mathrm{.}81$ percent, and $7\mathrm{.}41$ percent, respectively. Fixed costs are $$48,000$ per year and the tax rate is $24$ percent. What is the operating cash flow for Year $3?$

Multiple Choice

$$95,077$

$$21,131$

$$64,432$

$$61,238$