21) Marine Enterprises is preparing a pro forma statement for next year. It estimates 5ales at 13,440 units with a selling price of $43.00. Variable costs are estimated at $21 a unit. $868,000 of fixed assets is being depreciated straight-line to zero over seven years. Annual fixed costs are $104,660 and annual interest payments are $11,050. The tax rate is 35%. The net income is and the operating cash flow is A) $38,453;$178.225 B) $27,808;$132,461 C) $29,987;$140,462 D) $32,777;$156,529 E) $36,381;$171,431 F) None of the above