Crane 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 $38 Direct manufacturing labour 18 Variable overhead (manufacturing, marketing, distribution, customer service, and administration) 23 Total variable costs $79 Fixed costs Manufacturing Marketing, distribution, and customer service Administrative Total fixed costs $2,605,000 530,000 765,000 $3,900,000 Selling price per pair of shoes $179 Expected revenues, 2022 (51,000 units) $9,129,000 Income tax rate 40% (a) Calculate the projected operating income before tax for 2022. Operating income before tax $