Drawdy Manufacturing is analyzing a project with anticipated sales of $8,400$ units, $+-2$ percent. The variable cost per unit is $$72,+-2$ percent, and the expected fixed costs are $$243,000,+-1$ percent. The sales price is estimated at $$119$ per unit, $+-3$ percent. The depreciation expense is $$34,200$ and the tax rate is $21$ percent. What is the earnings before interest and taxes under the base$-$case scenario?