Answer and Explanation:
Sales                            = $175,000
Less: Cost                    = $93,000
Gross Profit                  = $82,000
Less: Depreciation       = $24,800
EBT                                = $57,200
Less: Tax [email protected]%    = $13,156
EAT                                 = $44,044
a). OCF = EBIT + Depreciation - Taxes 
              = $57,200 + $24,800 - $13,156 
              = $68,844
b). OCF = [(sales - costs - Depreciation) * (1 - T)] + Depreciation
              = [($175,000 - $93,000 - $24,800) * (1 - 0.23)] + $24,800
              = $68,844
c). OCF = [(sales - costs) * (1 - T)] + [Depreciation * T]
              = [($175,000 - $93,000) * (1 - 0.23)] + [$24,800 * 0.23]
              =  $68,844
d). OCF = Net income + depreciation 
              = $44,044 + $24,800 
              = $68,844