Chesapeake Yachting Gear is analyzing a proposed project. The company expects to

sell $6,000$ units, plus or minus $3$ percent. The expected variable cost per unit is $$11$ and

the expected fixed costs are $$178,000.$ The fixed and variable cost estimates are

considered accurate within a plus or minus $4$ percent range. The depreciation expense

is $$68,000.$ The tax rate is $30$ percent. The sales price is estimated at $$64$ a unit, give or

take $2$ percent. What is the operating cash flow under the best case scenario?

$$137,503$

$$99,609$

$$118,400$

$$159,964$

$$86,228$