Stellar Plastics is analyzing a proposed project. The company expects to sell 12,000 units, give or take 4 percent. The expected variable cost per unit is $7.00 and the expected fixed cost is $36,000. The fixed and variable cost estimates are considered accurate within a plus or minus 6 percent range. The depreciation expense is $33,000. The tax rate is 34 percent. The sale price is estimated at $15.00 a unit, give or take 5 percent. What is the operating cash flow for a sensitivity analysis using total fixed costs of $32,000? A) $64,000.00 B)$53,460.00 C)$31,000.00 D)$16,460.00 E)$20,460.00 Part 2: Wexford Industrial Supply is considering a new project with estimated depreciation of $30,000, fixed costs of $35,000, and total sales of $71,000. The variable costs per unit are estimated at $5.00. What is the accounting break-even level of production? A)30,857 units B)7,200 units C)1,200 units D)7,001 units E) 31,200 units