Mildura Pty Ltd produced and sold 45,000 units of a single product last year. Data concerning the year's income statement is as follows:

Sales revenue$1,350,000Manufacturing costs: Variable$585,000 Fixed$270,000Selling costs Variable costs$40,500 Fixed costs$54,000Administrative costs Variable costs$184,500 Fixed costs $108,000

Assuming sales revenue increases by 15 per cent, what will be the percentage increase in profits before income taxes?