ABC has a proposed project which will generate sales of 182 units at a selling price of $351 each. The fixed costs are $20,028 and the variable costs per unit are $79. The project requires $176,917 of machinery which will be depreciated on a straight-line basis over the 5-year life of the project. That is, depreciation each year is $176,917/5.The tax rate is 27%. What is the operating cash flow?