Consider a project with the following information: Initial fixed asset investment = $530,000; straight-line depreciation to zero over the 4-year life; zero salvage value; price = $50; variable costs = $31; fixed costs = $216,000; quantity sold = 108,000 units; tax rate = 24 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.)