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