You Are Analyzing a Project and Have Developed the Following

You are analyzing a project and have developed the following estimates.The depreciation is $17,340 a year and the tax rate is 34 percent.What is the best-case operating cash flow? $$\begin{array} { | l | r | r | r | } \hline & \text { Base-Case } & \text { Lower Bound } & \text { Upper Bound } \\\hline \text { Unit sales } & 5,200 & 4,500 & 5,900 \\\hline \text { Sales price per unit } & \$ 109 & \$ 99 & \$ 119 \\\hline \text { Variable cost per unit } & \$ 71 & \$ 69 & \$ 73 \\\hline \text { Fixed costs } & \$ 16,500 & \$ 16,000 & \$ 17,000 \\\hline\end{array}$$

A) $190,035.60
B) $172,695.60
C) $167,904.00
D) $173,799.60
E) $166,240.00