Rolston Music Company is considering the sale of a new sound board used in recording studios. The new board would sell for $$25,000,$ and the company expects to sell $1,700$ per year. The company currently sells $2,000$ units of its existing model per year. If the new model is introduced, sales of the existing model will fall to $1,500$ units per year. The old board retails for $$24,000.$ Variable costs are $60$ percent of sales, depreciation on the equipment to produce the new board will be $$2,000,000$ per year, and fixed costs are $$3,500,000$ per year. If the tax rate is $38$ percent, what is the annual OCF for the project?

$$5,004,000$

$$3,154,000$

$$6,000,000$

$$6,154,000$