Operating cash flow. Grady Precision Measurement Tools has forecasted the following sales and costs for a new GPS? system: annual sales of 40,000 units at ?$20 a? unit, production costs at 40?%of sales? price, annual fixed costs for production at ?$160,000?, and? straight-line depreciation expense of ?$220,000 per year. The company tax rate is 40%, What is the annual operating cash flow of the new GPS? system?