Over each of the next 4 years, Alliston Inc. expects to sell 51,500 units of its product at a price of $9.10 per unit. Annual fixed costs are expected to be $18,100 and variable costs are estimated to be $2.90 per unit. Based on an uncertain future, sales quantity could be 10.70% higher or lower; sales price 17.00% higher or lower; and both fixed and variable costs 6.30% higher or lower. What is the company's profit before tax under the best-case scenario?

a.

$186,347

b.

$435,116

c.

$347,723

d.

$258,726

e.

$412,004