if Earnings Before Interest and Taxes (EBIT) is $93,000, calculate Operating Cash Flow if

Sales is $350,000

Cost of Goods Sold (COGS) is $140,000

Fixed costs is $43,000

Selling, General, Administrative Expenses (SGA) are $28,000

Depreciation is $46,000

Interest Expense is $18,000

Tax rate is 40%

		$109,000
		$75,000
		$120,000
		$59,000