J. Child's Gourmet Pie Shop has the following investment opportunity:

• Pie machinery at t=0 costs $1,500.
• The cost of making pies is $350 at t=1, t=2, and t=3.
• The pie machinery is depreciated straight line depreciation to zero over 3 years.
• The market value of the pie machinery after three years is zero.
• Estimated annual sales are $950 at t=1, t=2, and t=3.
• The required return is 13%.
• The tax rate is 25%.
• Assume no working capital requirements.

What is the OCF (Operating Cash Flow) at t=1?