The following information is available for year 1 for Dancer Components:

Revenues (220,000 units)	$	3,190,000
Manufacturing costs
Materials	$	170,000
Variable cash costs		138,900
Fixed cash costs		330,900
Depreciation (fixed)		992,000
Marketing and administrative costs
Marketing (variable, cash)		432,100
Marketing depreciation		140,200
Administrative (fixed, cash)		504,000
Administrative depreciation		72,800
Total costs	$	2,780,900
Operating profits	$	409,100

All depreciation charges are fixed and are expected to remain the same for year 2. Sales volume is expected to increase by 20 percent, but prices are expected to fall by 6 percent. Material costs per unit are expected to decrease by 8 percent. Other unit variable manufacturing costs are expected to decrease by 2 percent per unit. Fixed manufacturing costs are expected to increase by 5 percent.

Variable marketing costs will change with volume. Administrative cash costs are expected to increase by 10 percent. Inventories are kept at zero. Dancer operates on a cash basis.

Required:

Estimate the cash from operations expected in year 2