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The Picture Gallery has compiled the following estimates. The gallery feels it can sell 240 paintings a year, plus or minus 4 percent. The selling price is $1,100, plus or minus 2 percent. The annual fixed costs are $57,000 and the variable costs are $780 per painting. The costs are accurate within a plus or minus 3 percent range. The tax rate is 33 percent and the annual depreciation expense is $2,100. What is the operating cash flow under the best case scenario?

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