Jlr enterprises provides consulting services throughout california and uses a job-order costing system to accumulate the cost of client projects. traceable costs are charged directly to individual clients; in contrast, other costs incurred by jlr, but not identifiable with specific clients, are charged to jobs by using a predetermined overhead application rate. clients are billed for directly chargeable costs, overhead, and a markup.

Miller mfg. is analyzing a proposed project. the company expects to sell 14,300 units, plus or minus 3 percent. the expected variable cost per unit is $15 and the expected fixed cost is $35,000. the fixed and variable cost estimates are considered accurate within a plus or minus 3 percent range. the depreciation expense is $32,000. the tax rate is 34 percent. the sale price is estimated at $19 a unit, give or take 3 percent. what is the net income under the worst case scenario?