Given the following data from Swamp Sand Industries, calculate the FCF (Free Cash Flow). The tax rate is 30%.

Dividends 29
Note SGA does not include depreciation.
SalesCost of SalesSGADepreciationEBITTaxes(30%)DepreciationChange NWCCapExFCF (Free Cash Flow) $1067($400)($318)($118)$231($69.3)$161.7$118($21)($87)$171.7