Consider a three$-$year project with the following information: Initial fixed asset investment $=$ $$705,000$; straight$-$line depreciation to zero over the $5-$year life; zero salvage value; price $=$ $$39\mathrm{.}31$; variable costs $=$ $$28\mathrm{.}25$; fixed costs $=$ $$329,000$; quantity sold $=86,000$ units; tax rate $=23$ percent. How sensitive is OCF to changes in quantity sold?

Note: Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$