Fill in the missing numbers in the following income statement: (Do not round intermediate calculations and round your answers to the nearest whole number, e.g. 32.)

Sales $ 644,900

Costs 346,400

Depreciation 97,100

EBIT $

Taxes (40%)

Net income $

What is the OCF? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g. 32.)

What is the depreciation tax shield? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g. 32.)