The Can-Do Co. is analysing a proposed project. The company expects to sell 12,000 units, plus or minus 4 percent. The expected variable cost per unit is $7 and the expected fixed cost is $36,000. The fixed and variable cost estimates are considered accurate within a plus or minus 6 percent range. The depreciation expense is $30,000 per year, over the 5 year life of the project, using the straight line. The tax rate is 34 percent. The sale price is estimated at $14 a unit, plus or minus 5 percent. What is the earnings before interest and taxes under the optimistic case scenario?