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 $$47$ each with expected sales of $3,500$ tops annually. By adding the fleece tops, management feels the firm will sell an additional $205$ pairs of jeans at $$57$ a pair and $340$ fewer T$-$shirts at $$18$ each. The variable cost per unit is $$25$ on the jeans, $$9$ on the T$-$shirts, and $$21$ on the fleece tops. With the new item, the depreciation expense is $$27,000$ a year and the fixed costs are $$62,000$ annually. The tax rate is $21$ percent. What is the project's operating cash flow?

Multiple Choice

$$ $$21,971$

$$ $$31,345$

$$26,010$