You are given the following projections for a project:

Units sold per year:	64,219
Price per unit:	$ 4
Variable cost per unit:	$ 1
Fixed costs per year:	$ 12,724
Initial cost of manufacturing equipment:	$ 99,307
Project life (years):	2
Initial net working capital:	$ 14,184
Tax rate:	21%

The cost of manufacturing equipment will be depreciated straight-line to zero over the projects life.

Note: units sold per year, price per unit, variable cost per unit, fixed cost per year remain the same for each year of the project.

What is the operating cash flow (OCF) for year 2 of the project?

Round your answer to 2 decimal places (e.g. 125.74632 = 125.75).