You are analyzing a project and have developed the following estimates. The depreciation is $3,200 a year and the tax rate is 34 percent. What is the best-case operating cash flow?

Base Case Lower Bound Upper Bound

Unit Sales 1,700 1,650 1,750

Sales Price $31 $29 $33

Variable Cost per Unit $17 $16 $18

Fixed Costs $6,500 $5,000 $8,000

A. $13,473

B. $14,196

C. $16,701

D. $15,280

E. $17,423