You are evaluating a project for The Farstroke golf club, guaranteed to correct that nasty slice. You estimate the sales price of The Farstroke to be $$490$ per unit and sales volume to be $1,000$ units in year $1$; $900$ units in year $2$; and $1,325$ units in year $3.$ The project has a $3-$year life. Variable costs amount to $$270$ per unit and fixed costs are $$100,000$ per year. The project requires an initial investment of $$192,000$ in assets, which will be depreciated straight$-$line to zero over the three$-$year project life. The actual market value of these assets at the end of year $3$ is expected to be $$44,000.$ NWC requirements at the beginning of each year will be approximately $20$ percent of the projected sales during the coming year. The tax rate is $21$ percent and the required return on the project is $10$ percent.

What is the operating cash flow for the project in year $2?$