The Rogers Corporation has a gross profit of $$702,000$ and $$277,000$ in depreciation expense. The Evans Corporation also has $$702,000$ in gross profit, with $$47,300$ in depreciation expense. Selling and administrative expense is $$227,000$ for each company.

a$.$ Given that the tax rate is $40$ percent, compute the cash flow for both companies.

$\backslash$table$[[,$Rogers,Evans$],[$Cash flow,$$,504,000,]]$

b$.$ Calculate the difference in cash flow between the two firms.

Difference in cash flow