Rock Haven Has a Proposed Project That Will Generate Sales

Rock Haven has a proposed project that will generate sales of 1,680 units annually at a selling price of $22 each.The fixed costs are $12,700 and the variable costs per unit are $5.95.The project requires $28,000 of fixed assets that will be depreciated on a straight-line basis to a zero book value over the four-year life of the project.The salvage value of the fixed assets is $6,900 and the tax rate is 34 percent.What is the operating cash flow for year 4?

A) $11,794
B) $12,417
C) $14,258
D) $16,348
E) $16,971