Stellar Plastics is analyzing a proposed project. The company expects to sell 12,000 units, give or take 3 percent. The expected variable cost per unit is $8.00 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 $33,000. The tax rate is 34 percent. The sale price is estimated at $14.00 a unit, give or take 4 percent. What is the operating cash flow for a sensitivity analysis using total fixed costs of $32,000?

A. $37,620.00

B. $40,000.00

C. $1,620.00

D. $7,000.00

E. $4,620.00