Rimier Corp. forecasts sales of $655,000 for next year. Assume the firm has fixed costs of $246,000 and variable costs amounting to 39% of sales. Operating expenses include fixed costs of $33,000 and a variable portion equal to 6.1% of sales. Interest expenses for the coming year are $19,000. 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 $ $ Operating profits Less: Interest expense (all fixed) Net profits before taxes $