Mason Manufacturing is analyzing a project with anticipated sales of $12,000$ units, $+-2$ percent. The variable cost per unit is $$15,+-2$ percent, and the expected fixed costs are $$227,000,+-1$ percent. The sales price is estimated at $$70$ a unit, $+-3$ percent. The depreciation expense is $$65,000$ and the tax rate is $21$ percent. What is the earnings before interest and taxes under the base$-$case scenario? $($Do not round intermediate calculations. Enter your answer as a full dollar amount i$.$e$.123456.$ Do not input a dollar sign with your answer.$)$