Rock Haven has a proposed project that will generate sales of 1,710 units annually at a selling price of $22 each. The fixed costs are $12,900, and the variable costs per unit are $5.95. The project requires $28,000 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 $6,900, and the tax rate is 21 percent. What is the operating cash flow?

a. $14,725

b. $10,021

c. $4,525

d. $17,371

e. $12,961