Project $Z$ will result in unit sales of $1,750,$ at a price of $$550$ each. The variable cost $($VC$)$ of each unit is $$275.$ The cost accountant will allocate overhead on the existing plant to Project $Z$ at a rate of $$21$ per unit. A special piece of equipment must be leased for $$59,000$ per year for purposes related solely to Project $Z.$ Project $Z$ will reduce sales of the same company's Project X by $400$ units $($selling price of $$850$ with VC of $$450$ and overhead allocation of $$32$ per unit$).$ What is the total incremental cash flow for Project $Z?$

$$212,700$

$$262,250$

$$268,000$

$$308,450$

$$321,250$