Based on the following information about a project within a company. What is the operating cash flow? Assume $21\%$ corporate tax rate.

$\backslash$table$[[$Sales$,$$$,520,000],[$Variable costs,$$,320,000],[$Fixed costs,$$,42,000],[$Depreciation$,$$$,38,000]]$

Click here to solve the question in Excel.

a$)$ $$151,000$

b$)$ $$143,900$

c$)$ $$132,800$

$$ d$)$ $$178,500$