Sun Brite has a new pair of sunglasses it is evaluating. The company expects to sell $6,100$ pairs of sunglasses at a price of $$156$ each and a variable cost of $$108$ each. The equipment necessary for the project will cost $$320,000$ and will be depreciated on a straight$-$line basis over the $9-$year life of the project. Fixed costs are $$220,000$ per year and the tax rate is $21$ percent. How sensitive is the operating cash flow to a $$1$ increase in variable costs per pairs of sunglasses?

Multiple Choice

$-$$$3,294$

$$3,294$

$-$$$4,819$

$$3,660$

$-$$$4,067$