The projections for a new one-year project show sales of 8,500 units, 5 percent; variable costs per unit of $28.62, 3 percent; and fixed costs of $164,000, 3 percent. Depreciation is $62,000 and the tax rate is 23 percent. The sale price is $55 a unit, 2 percent. The company bases its sensitivity analysis on the expected scenario. What is the operating cash flow for a sensitivity analysis using total fixed costs of $170,000?

Multiple Choice

• $58,219.90

• $61,311.07

• $52,048.80

• $62,406.67

• $56,017.10