Rock Haven has a proposed project that will generate sales of 1,740 units annually at a selling price of $24 each. The fixed costs are $13,900 and the variable costs per unit are $6.75. The project requires $29,200 of fixed assets that will be depreciated on a straight-line basis to a zero book value over the 4-year life of the project. The salvage value of the fixed assets is $7,300 and the tax rate is 40 percent. What is the operating cash flow?

a. 12,589

b.9,366

c.16,093

d.6749

e. 21349