The Board of Directors of National Brewing Inc. is considering the acquisition of a new still. The still is priced at $400,000 but would require $60,000 in transportation costs and $40,000 for installation. Purchase of the still would increase inventories by $150,000, accounts receivable by $50,000, and accounts payable by $70,000. The still has a useful life of 4 years but will be depreciated using 5-year MACRS. The applicable MACRS depreciation rates are 20%, 32%, 19%, 12%, 11%, and 6%. It is expected to have a salvage value of $80,000 at the end of 4 years. The still would increase revenues by $120,000 in year 1, $160,000 in year 2. and $200,000 in years 3 and 4. Annual operating costs are projected to be 20% of revenues. The firm's marginal tax rate is 40%, and the project's cost of capital is 10%. What is the Year 1 operating cash flow (OCF)? $97,600 $92,400 $88,100 $82,450 Question 19 (1 point) Saved What is the Year 2 operating cash flow (OCF)? $139,200 $143,600 $140.800