Westford Enterprise is evaluating a project that will increase sales by $261,000 and costs by $195,000. The project will initially cost $432,000 for fixed assets that will be depreciated straight-line to a zero book value over the 10-year life of the project. The applicable tax rate is 25 percent. What is the operating cash flow for this project?

$56,900

$58,400

$60,300

$62,200

$64,500