Consider a 8-year project with the following information: initial fixed asset investment = $340,000; straight-line depreciation to zero over the 8-year life; zero salvage value; price = $27; variable costs = $13; fixed costs = $129,200; quantity sold = 60,724 units; tax rate = 33 percent. How sensitive is OCF to changes in quantity sold?

A) $12.10

B) $10.69

C) $6.66

D) $9.38

E) $0.11