For the most recent year, Camargo, Inc., had sales of $566,000, cost of goods sold of $248,960, depreciation expense of $64,400, and additions to retained earnings of $76,800. The firm currently has 24,000 shares of common stock outstanding, and the previous years dividends per share were $1.50. The income tax rate is 23 percent.

What was the company's earnings before tax (EBT)? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)