Your company is considering introducing a new flavor of ice cream, bacon eucalyptus. You

estimate first year sales at $9,000$ single pints at $$2\mathrm{.}11$ each and $9,000$ half gallons at $$5\mathrm{.}22$ each.

Your production cost is $$1\mathrm{.}00$ for the pints and $$3\mathrm{.}4$ for the half gallons. Additional operating

expenses are $$3,000.$ Because you introduce this flavor, sales of your existing sweet potato

swirl will drop $400$ half gallons from the total this year, whereas your sweet potato swirl sales

would have risen $200$ half gallons from this year if the new flavor were not introduced. Prices

and cost of goods sold are the same for all of your ice cream flavors. Also note that while your

sales of caramel tomato syrup would be $$100,000($gross margin $47\%)$ in the absence of the new

ice cream flavor, the natural appeal of a bacon$-$tomato sundae means that syrup sales will jump

to $$109,000$ if you choose to roll out bacon eucalyptus. The marginal tax rate is $21\%.$ What are

the incremental unlevered earnings associated with this project? Provide an answer to the

nearest dollar.

The unlevered earnings are $