The Adept Co. is analyzing a proposed project. The company expects to sell 3,100 units, give or take 5 percent. The expected variable cost per unit is $9 and the expected fixed costs are $10,500. Cost estimates are considered accurate within a plus or minus 4 percent range. The depreciation expense is $4,000. The sale price is estimated at $18 a unit, give or take 3 percent. What is the sales revenue under the optimistic case scenario?