Bad Company has a new 4-year project that will have annual sales of 7,700 units. The price per unit is $19.20 and the variable cost per unit is $6.95. The project will require fixed assets of $87,000, 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 $27,000 per year and the tax rate is 40 percent. What is the operating cash flow for Year 3?