Rock Haven has a proposed project that will generate sales of 1,840 units annually at a selling price of $31 each. The fixed costs are $13,400 and the variable costs per unit are $7.47. The project requires $32,000 of fixed assets that will be depreciated on a straight-line basis to a zero book value over the four-year life of the project. The salvage value of the fixed assets is $8,500 and the tax rate is 35 percent. What is the operating cash flow for Year 4? What answer?

$22,231.88

$22,416.67

$17,258.4

$16,347.78

$16,970.16