Answer:
$180,631.767
Explanation:
Given that,
Sales quantity = 8,700 units + (5% of 8,700)
= 8,700 units + 435 units
= 9,135 units
Sales price:
= $69 + (2% of $69)
= $69 + $1.38
= $70.38
Expected variable cost per unit = $12
Expected fixed costs = $280,000 - (2% of $280,000)
= $280,000 - $5,600
= $274,400
Profit before tax:
= Sales - Variable cost - Fixed cost - Depreciation
= (9,135 × $70.38) - ($12 × 9,135) - $274,400 - $68,000
= $642,921.3 - $109,620 - $274,400 - $68,000
= $190,901.3
Profit after tax:
= Profit before tax - Tax at 41%
= $190,901.3 - ($190,901.3 × 0.41)
= $190,901.3 - $78,269.533
= $112,631.767
Operating cash flow:
= Profit after tax + Depreciation
= $112,631.767 + $68,000
= $180,631.767