The projections for a new project show sales of 12,000 units, give or take 3 percent. The expected variable cost per unit is $11.24 and the expected fixed cost is $38,290. The fixed and variable cost estimates have a plus or minus range of 2 percent. The depreciation expense is $21,400. The tax rate is 34 percent. The sale price is estimated at $19.65 a unit, give or take 4 percent. What are the earnings before interest and taxes under the best-case scenario?

A. $52,694.40

B. $64,854.40

C. $57,516.89

D. $54,048.91

E. $61,940.08