Burke's Corner currently sells blue jeans and T$-$shirts. Management is considering adding fleece tops to its inventory to provide a cooler weather option. The tops would sell for $$49$ each with expected sales of $3,600$ tops annually. By adding the fleece tops, management feels the firm will sell an additional $215$ pairs of jeans at $$59$ a pair and $350$ fewer T$-$shirts at $$20$ each. The variable cost per unit is $$27$ on the jeans, $$11$ on the T$-$shirts, and $$23$ on the fleece tops. With the new item, the depreciation expense is $$29,000$ a year and the fixed costs are $$64,000$ annually. The tax rate is $21$ percent. What is the project's operating cash flow? $$23,342$ $$32,421$ $$27,122$ $$35,378$ $$24,932$