Cullumber 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 $40 Direct manufacturing labour 19 Variable overhead (manufacturing, marketing, distribution, customer service, and administration) 23 Total variable costs $82 Fixed costs Manufacturing Marketing, distribution, and customer service Administrative Total fixed costs $2,795,000 480,000 750,000 $4,025,000 Selling price per pair of shoes $182 Expected revenues, 2022 (51,600 units) $9,391,200 Income tax rate 40% (a) Calculate the projected operating income before tax for 2022. Operating income before tax $ eTextbook and Media Save for Later Attempts: 0 of 2 used Submit Answer (b) The parts of this question must be completed in order. This part will be available when you complete the part above.