Sunland Footwear Co$.$ produces high$-$quality shoes. To prepare for next year$$s marketing campaign, the company$$s controller has prepared the following information for the current year, $2022$: Variable costs $($per pair of shoes$)$ Direct materials $$39$ Direct manufacturing labour $21$ Variable overhead $($manufacturing$,$ marketing, distribution, customer service, and administration$)22$ Total variable costs $$82$ Fixed costs Manufacturing $$2,540,000$ Marketing, distribution, and customer service $530,000$ Administrative $760,000$ Total fixed costs $$3,830,000$ Selling price per pair of shoes $$182$ Expected revenues, $2022(51,000$ units$)$ $$9,282,000$ Income tax rate $40\%$ The company controller has set the revenue target for $2023$ at $$10,246,600($or $56,300$ pairs$).$ He believes an additional marketing cost of $$415,000$ for advertising in $2023,$ with all other costs remaining constant, will be necessary to attain the revenue target. Calculate the operating income for $2023$ if the additional $$415,000$ is spent and the revenue target is met.

Sunland Footwear Co$.$ produces high$-$quality shoes. To prepare for next year's marketing campaign, the company's controller has prepared the following information for the current year, $2022$ :

Variable costs $($per pair of shoes$)$

Direct materials

$$39$

Direct manufacturing labour

$21$

Variable overhead $($manufacturing marketing, distribution, customer service, and administration$)$

$22$

Total variable costs

Fixed costs

Manufacturing

$82540,000$

Marketing distribution, and customer service

$530,000$

Administrative

Total fixed costs

Selling price per pair of shoes

$$182$

Expected revenues, $2022($ $$1,000$ units$)$

$59282,000$

Income tax rate

$40\%$

$($a$)$

Galculate the projected operating income before tax for $2022.$

Operating income before tax is

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