Rimier Corp. forecasts sales of $649,000 for next year. Assume the firm has fixed costs of $249,000 and variable costs amounting to 40% of sales. Operating expenses include fixed costs of $32,000 and a variable portion equal to 8.1% of sales. Interest expenses for the coming year are $16,000. 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 Less: Cost of goods sold Fixed cost $ Variable cost $ Gross profits Less: Operating expenses Fixed Expense Variable expenses $