Shue Music Company is considering the sale of a new sound board used in recording studios. The new board would sell for $$23,400,$ and the company expects to sell $1,510$ per year. The company currently sells $1,860$ units of its existing model per year. If the new model is introduced, sales of the existing model will fall to $1,530$ units per year. The old board retails for $$21,800.$ Variable costs are $52$ percent of sales, depreciation on the equipment to produce the new board will be $$1,815,000$ per year, and fixed costs are $$2,925,000$ per year. If the tax rate is $21$ percent, what is the annual OCF for the project?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$