Bad Company has a new 4-year project that will have annual sales of 7,800 units. The price per unit is $19.30 and the variable cost per unit is $7.05. The project will require fixed assets of $88,000, which will be depreciated on a 3-year MACRS schedule. The annual depreciation percentages are 33.33 percent, 44.45 percent, 14.81 percent, and 7.41 percent, respectively. Fixed costs are $28,000 per year and the tax rate is 34 percent. What is the operating cash flow for Year 3?