Fitzgerald, Incorporated, is evaluating a project that will increase annual sales by $$198,600$ and annual cash costs by $$94,500.$ The project will initially require $$187,000$ in fixed assets that will be depreciated straight$-$line to a zero book value over the four$-$year life of the project. No bonus depreciation will be taken. The applicable tax rate is $22$ percent. What is the operating cash flow for this project?