You are evaluating a project for the Tiffany golf club guaranteed to correct that nasty slice. You estimate the sales price of the Tiffany to be $420 per unit and sale volume to be 1,200 units in year 1; 1,325 units in year 2 and 1,000 units in year 3. The project has a 3-year life. Variable costs amount to $235 per unit and fixed cost are 100,000 per year. The project requires an initial investment of 159,000 in assets which will be depreciated straight line to zero over the 3 year project life. The actual market value of these assets at the end of year 3 is expected to be 33,000 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 39 percent and the required return on the project is 10 percent. What is the operating cash flow for the project in year 2? (Enter as a whole number)