Martin 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, 2020 Variable costs (per pair of shoes) Direct materials Direct manufacturing labour Variable overhead (manufacturing, marketing, distribution, customer service, and administration) Total variable costs $42.00 18.00 23.00 $83.00 Fixed costs Manufacturing Marketing, distribution, and customer service Administrative Total fixed costs $2,580,000 495,000 755,000 $3,830,000 Selling price per pair of shoes Expected revenues, 2020 (51,300 units) Income tax rate $183 9,387,900 40% Calculate the projected operating income before tax for 2020 Operating income before tax s