Answer:
4.68
Explanation:
The computation of operating cash flow is shown below:-
Sales = $45 × 103,000                        $4,635,000    
Less: Variable cost $39 × 103,000     $4,017,000    
Contribution margin                             $618,000    
Less:- Fixed cost                                   $270,000    
EBITDA                                                   $348,000
Less: Depreciation ($595,000 ÷ 4)       $148,750    
EBIT                                                   $199,250    
Less: Tax (199250 × 0.22)                      $43,835    
Net income                                          $155,415    
Add: Depreciation                                    $148,750    
Operating cash flow                                  $304,165
Change in Operating cash flow = (Selling price - Variable cost per unit) × (1- Tax rate)
= ($45 - $39) × (1 - 0.22)  
= 6 × 0.78    
= $4.68
Operating cash flow (after increase in sales by 1 unit)    
Sales ($45× 103,001)                             $4,635,045    
Less: Variable cost (39 ×  103,001)        $4,017,039    
Contribution margin                               $618,006    
Less: Fixed cost                                     $270,000    
EBITDA                                                 $348,006
Less: Depreciation $595,000 ÷ 4  $148,750    
EBIT                                                          $199,256    
Less: Tax ($199,256 × 0.22)                    $43,836.32    
Net income                                               $155,419.68    
Add: Depreciation                                   $148,750    
Operating cash flow                               $304,169.68
Increase in operating cash flow = Cash flow after 1 unit increase in sales - Operating cash flow at current level.  
= $304,169.68 - $304,165  
= 4.68