The Blue Crawfish Company manufactures a single product that sells for $245 per unit and whose total variable costs are $123 per unit. The companys annual fixed costs are $1,020,000. The sales manager predicts that annual sales of the companys product will soon reach 100,000 units and its price will increase to $275 per unit. According to the production manager, variable costs are expected to increase to $150 per unit but fixed costs will remain at $1,020,000. The income tax rate is 40%. What amounts of pretax and after-tax income can the company expect to earn from these predicted changes? Round your answers to the nearest cent (or 2 decimal places).

Pre-tax income

After-tax income