Based on the pro$-$forma income statement, please estimate OCF and complete the tables.

Sales $125,000$

Variable costs $-29,000$

Fixed costs $-30,000$

Depreciation $-12,800$

EBIT $53,200$

Tax $-18,620$

NI $34,580$

Top$-$down OCF

Sales

$-$ Cash costs

$-$ Tax

$=$ OCF

What is Sales?

What is Cash Costs?

What is Tax?

What is OCF?