Variable costs (per pair of shoes) Direct materials Direct manufacturing labour Variable overhead (manufacturing, marketing, distribution, customer service, and administration) Total variable costs Fixed costs Manufacturing Marketing, distribution, and customer service Administrative Total fixed costs $40 21 23 $84 $2,695,000 550,000 735,000 $3,980,000 Selling price per pair of shoes $184 Expected revenues, 2022 (51,300 units) $9,439,200 Income tax rate 40% (a) Calculate the projected operating income before tax for 2022. Operating income before tax $