Info given:

operating income before tax 1135000$

break even 40250 units

Cullumber rootwear Co. produces high-quality shoes. Io prepare tor next year's marketing campaign, the company's controller has prepared the following information for the current year, 2022: \begin{tabular}{lr} Variable costs (per pair of shoes) & \\ \hline Direct materials & $40 \\ Direct manufacturing labour & 19 \\ Variableoverhead(manufacturing,marketing,distribution,customerservice,andadministration)Totalvariablecosts & 23 \\ \hline \end{tabular} \begin{tabular}{lr} Fixed costs & \\ \hline Manufacturing & $2,795,000 \\ Marketing, distribution, and customer service & 480,000 \\ Administrative & 750,000 \\ \hline Total fixed costs & $$,025,000 \\ \hline \end{tabular} SellingpriceperpairofshoesExpectedrevenues,2022(51,600units)Incometaxrate$182$9,391,20040% The company controller has set the revenue target for 2023 at $10,446,800 (or 57,400 pairs). He believes an additional marketing cost of $438,000 for advertising in 2023 , with all other costs remaining constant, will be necessary to attain the revenue target. Calculate the operating income for 2023 if the additional $438,000 is spent and the revenue target is met