part a:The Fluffy Feather sells customized handbags. Currently, it sells 21,000 handbags annually at an average price of $94 each. It is considering adding a lower-priced line of handbags that sell for $57 each. The firm estimates it can sell 19,000 of the lower-priced handbags but will sell 5,000 less of the higher-priced handbags by doing so. The amount of the sales that should be used when evaluating the addition of the lower-priced handbags is $____________. (Do not include the dollar sign ($). Round it to a whole dollar, e.g.,$1,234,567.)

part b:Marie's Fashions is considering a project that will require $30,000 in net working capital and $92,000 in fixed assets. The project is expected to produce annual sales of $91,000 with associated costs of $54,000. The project has a 5-year life. The company uses straight-line depreciation to a zero book value over the life of the project. The tax rate is 28 percent. Calculate operating cash flow. (Do not include the dollar signs ($). Round your answers to the nearest whole dollar amount. (e.g., 32))