Blossom Footwear Co. produces high-quality shoes. To prepare for next years marketing campaign, the companys controller has prepared the following information for the current year, 2022:

Variable costs (per pair of shoes)
	Direct materials		$39
	Direct manufacturing labour		20
	Variable overhead (manufacturing, marketing, distribution, customer service, and administration)		20
	Total variable costs		$79
Fixed costs
	Manufacturing		$2,750,000
	Marketing, distribution, and customer service		530,000
	Administrative		700,000
	Total fixed costs		$3,980,000

Selling price per pair of shoes		$179
Expected revenues, 2022 (51,800 units)		$9,272,200
Income tax rate		40%

a. Calculate the projected operating income before tax for 2022.

b. Calculate the break-even point in units for 2020.