Consider a five$-$year project with the following information: initial fixed asset investment $=$ $$480,000$; straight$-$line depreciation to zero over the five$-$year life; zero salvage value; price $=$ $$49\mathrm{.}50/$unit; variable costs $=$ $$16\mathrm{.}80/$unit; fixed costs $=$ $$250,000$ per year; quantity sold $=100,000$ units per year; tax rate $=25\%.$ How sensitive is OCF to changes in quantity sold $($i$.$e$.,$ how much does OCF change given an increase of one unit sold in a year$)?$

$$24\mathrm{.}53$

$$27\mathrm{.}12$

$$26\mathrm{.}61$

$$28\mathrm{.}38$

$$26\mathrm{.}25$