Stellar Plastics is analyzing a proposed project. The company expects to sell 11,000 units, give or take 3 percent. The expected variable cost per unit is $6.00 and the expected fixed cost is $35,000. The fixed and variable cost estimates are considered accurate within a plus or minus 4 percent range. The depreciation expense is $34,000. The tax rate is 34 percent. The sale price is estimated at $15.00 a unit, give or take 4 percent. What is the operating cash flow for a sensitivity analysis using total fixed costs of $32,000?

$67,000.00

$33,000.00

$55,780.00

$18,780.00

$21,780.00