During the accumulation phase of a variable annuity: A payments can be made into the plan; but distributions may not be taken from the plan B distributions may be taken from the plan; but payments may not be made into the plan C both payments may be made into the plan; and distributions may be taken from the plan D neither payments may be made into the plan; nor distributions may be taken from the plan Review

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?