Rimier Corp, forecasts sales of $649,000 for 2020 . Assume the firm has fixed costs of $249,000 and variable costs amounting to 36% of sales. Operating expenses are estimated to include fixed costs of $30,000 and a variable portion equal to 9.6% of sales. Interest expenses for the coming year are estimated to be $21,000. Estimate Rimier's net profits before taxes for 2020 . Compute the estimated net profits before taxes below: (Round to the nearest dollar.)