Miller Mfg. is analyzing a proposed project. The company expects to sell 15,600 units, give or take 4 percent. The expected variable cost per unit is $20 and the expected fixed cost is $36,000. The fixed and variable cost estimates are considered accurate within a plus or minus 6 percent range. The depreciation expense is $31,000. The tax rate is 34 percent. The sale price is estimated at $24 a unit, give or take 4 percent. What is the earnings before interest and taxes under the base case scenario?

	?$4,600
	$17,424
	$8,976
	$26,40
	$31,400