Bad Company has a new 4-year project that will have annual sales of 9,800 units. The price per unit is $21.30 and the variable cost per unit is $9.05. The project will require fixed assets of $108,000, which will be depreciated on a 3 -year MACRS schedule. The annual depreciation percentages are 33.33 percent, 44.45 percent, 14.81 percent, and 7.41 percent, respectively. Fixed costs are $48,000 per year and the tax rate is 21 percent. What is the operating cash flow for Year 3? $78,428$54,030$57,224$35,218$60,278