Wildhorse Footwear Co. produces high-quality shoes. To prepare for next year's marketing campaign, the company's controller has prepared the following information for the current year, 2022: Variable costs (per pair of shoes) Direct materials $40 Direct manufacturing labour 21 Variable overhead (manufacturing, marketing, distribution, customer service, and administration) 23 Total variable costs $84 Fixed costs Manufacturing Marketing, distribution, and customer service Administrative Total fixed costs $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) Your answer is correct. Calculate the projected operating income before tax for 2022. Operating income before tax $ 1150000 (b) eTextbook and Media Your answer is correct. Calculate the break-even point in units for 2022. Break-even point 39800 units Attempts: 2 of 2 used (c) The company controller has set the revenue target for 2023 at $10,451,200 (or 56,800 pairs). He believes an additional marketing cost of $431,000 for advertising in 2023, with all other costs remaining constant, will be necessary to attain the revenue target. Calculate the operating income for 2023 if the additional $431,000 is spent and the revenue target is met. Operating income $