The Can-Do Co. is analyzing a project with anticipated sales of 12,000 units, 4 percent; variable costs per unit of $7, 6 percent; and annual fixed costs of $36,000, 6 percent. Annual depreciation is $29,600 and the tax rate is 21 percent. The sale price is $14.99 a unit, 1 percent. What is the operating cash flow under the optimistic scenario?

$56,208

$63,876

$64,499

$54,309

$59,311