You Are Analyzing a Project and Have Developed the Following

You are analyzing a project and have developed the following estimates: unit sales = 3,100, price per unit = $211, variable cost per unit = $115, fixed costs = $164,000. The depreciation is $59,000 a year and the tax rate is 35 percent. What effect would the sale of one more unit have on the operating cash flow?

A) $60.90
B) $61.40
C) $61.80
D) $62.40
E) $62.70