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%

(a)

Calculate the projected operating income before tax for 2022.

Operating income before tax

$enter the operating income before tax in dollars