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: $37.00 17.00 Variable costs (per pair of shoes) Direct materials Direct manufacturing labour Variable overhead (manufacturing, marketing, distribution, customer service, and administration) Total variable costs 20.00 $74.00 Fixed costs Manufacturing Marketing, distribution, and customer service Administrative Total fixed costs $2,540,000 550,000 790,000 $3,880,000 Selling price per pair of shoes Expected revenues, 2020 (51,700 units) Income tax rate $174 $8,995,800 40% (a) Calculate the projected operating income before tax for 2020. Operating income before tax $