Go Fly A Kite is considering making and selling custom kites in two sizes. The small kites would be priced at $11.90 and the large kites would be $24.90. The variable cost per unit is $5.75 and $12.50, respectively. Jill, the owner, feels that she can sell 3,300 of the small kites and 1,910 of the large kites each year. The fixed costs would be $2,120 a year and the depreciation expense is $1,600. The tax rate is 40 precent. What is the annual operating cash flow?

$28,108

$25,755

$27,027

$25,115

$17,384