Carla Vista Footwear Co. produces high-quality shoes. To prepare for next year's marketing campaign, the company's controller has prepared the following information for the current year, 2022: Variable costs (per pair of shoes) Direct materials $39 Direct manufacturing labour 21 Variable overhead (manufacturing, marketing, distribution, customer service, and administration) 23 Total variable costs $83 Fixed costs (a) Manufacturing Marketing, distribution, and customer service Administrative Total fixed costs $2,795,000 510,000 725,000 $4,030,000 Selling price per pair of shoes $183 Expected revenues, 2022 (51,800 units) $9,479,400 Income tax rate 40% Calculate the projected operating income before tax for 2022. Operating income before tax $