Consider a four-year project with the following information: Initial fixed asset investment = $410,000; straight-line depreciation to zero over the four-year life; zero salvage value; price = $22; variable costs = $14; fixed costs = $110,000; quantity sold = 71,000 units; tax rate = 32 percent.

How sensitive is OCF to changes in quantity sold?

(Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

OCF/Q = $_________________