Rimier Corp. forecasts sales of $648,000 for next year. Assume the firm has fixed costs of $252,000 and variable costs amounting to 33% of sales. Operating expenses include fixed costs of $32,000 and a variable portion equal to 5.2% of sales. Interest expenses for the coming year are $21,000. Estimate next year's net profits before taxes. Compute the estimated net profits before taxes below: (Round to the nearest dollar.) Rimier Corp Pro Forma Income Statement next year Sales revenue $ 648,000 Less: Cost of goods sold Fixed cost Variable cost $ $ Gross profits Less: Operating expenses Fixed Expense Variable expenses Operating profits Less: Interest expense (all fixed) Net profits before taxes $ $