Sun Brite has a new pair of sunglasses it is evaluating. The company expects to sell 6,600 pairs of sunglasses at a price of $161 each and a variable cost of $113 each. The equipment necessary for the project will cost $345,000 and will be depreciated on a straight-line basis over the 5-year life of the project. Fixed costs are $270,000 per year and the tax rate is 35 percent. How sensitive is the operating cash flow to a $1 increase in variable costs per pairs of sunglasses?

• $4,767

• $3,861

• $3,861

• $4,290

• $4,290