A New Project Has Estimated Annual Sales of 12,000 Units,±

A new project has estimated annual sales of 12,000 units,± 3 percent; variable costs per unit of $11.24,± 2 percent; annual fixed costs of $38,290,± 2 percent; and a sales price of $19.65 per unit,± 4 percent.The annual depreciation is $21,400 and the tax rate is 21 percent.What are the annual earnings before interest and taxes under the optimistic scenario?

A) $52,694.40
B) $64,854.40
C) $57,516.89
D) $54,048.91
E) $61,940.08