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A project has a contribution margin per unit of $9.64, fixed costs of $98,000, depreciation of $14,500, variable costs per unit of $21.07, and a financial break-even point of 13,039 units. What is the operating cash flow at this level of output?

A) $62,309

B) $17,673

C) $27,696

D) $0

E) $12,500

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