Consider a project with a life of 8 years with the following information: initial fixed asset investment = $440,000; straight-line depreciation to zero over the 8-year life; zero salvage value; price = $40; variable costs = $14; fixed costs = $198,000; quantity sold = 81,180 units; tax rate = 21 percent. How sensitive is OCF to changes in quantity sold?

$23.42 $20.54 $14.58 $0.05 $26.50