Webster United is considering adding a new product to their lineup. The company expects to sell $15,000$ units, give or take $3$ percent, of this item. The expected variable cost per unit is $$12$ and the expected total fixed cost is $$21,000.$ The fixed and variable cost estimates are considered accurate within a plus or minus $5$ percent range. The depreciation expense is $$22,000.$ The tax rate is $35$ percent. The sale price is estimated at $$15$ a unit, give or take $2$ percent.

What is the earnings before interest and taxes under the best case scenario?