With the successful St. Louis expansion behind them, Dunder Mifflin is now interested in opening a regional sales office in Kansas City.

Michael Scott has estimated the following information for this proposed 4-year project: initial fixed asset investment = $422,000; straight-line depreciation to zero over the 4-year life; zero salvage value; price = $34, variable costs = $20; fixed costs = $163,787; quantity sold = 87,432 units; tax rate = 28 percent.

What is the dollar sensitivity of OCF to changes in quantity sold? That is, how much does OCF change (in dollar terms) for a one-unit increase in quantity sold? Enter the dollar amount to two decimal places (ex. -$5,000.45 as -5000.45 or +$3,450.70 as 3450.70).

Hint: To avoid rounding error problems, consider the impact of a change of 1,000 units upon the per unit change in OCF. Compare your result to a one-unit increase in quantity sold.