$\backslash$table$[[$Years Ended December $20$X$1,20$X$2,$ and $20$X$3],[($Thousands$)],[,20$X$1$ Audited,$20$X$2$ Audited,$20$X$3$ Audited,$20$X$4$ Expected$],[$Sales$,11,700,12,300,12,900,$$ $13,500],[$Cost of goods sold,$8,070,8,500,8,930,9,625],[$Gross profit,$3,630,3,800,3,970,3,875],[$Sales commissions,$820,860,900,940],[$Advertising$,234,250,260,270],[$Salaries$,1,111,1,142,1,173,1,204],[$Payroll taxes,$194,208,222,236],[$Employee benefits,$177,190,203,216],[$Rent$,70,71,72,73],[$Depreciation$,70,71,72,73],[$Supplies$,36,37,38,39],[$Utilities$,31,32,33,34],[$Legal and accounting,$44,45,46,47],[$Miscellaneous$,22,23,24,25],[$Interest expense,$330,348,360,396],[$Net income before taxes,$491,523,567,322],[$Income taxes,$110,118,128,265],[$Net income,$381,405,439,$$ $57]]$

$\backslash$table$[[$Supplies$,36,37,38,,39],[$Utilities$,31,32,33,,34],[$Legal and accounting,$44,45,46,,47],[$Miscellaneous$,22,23,24,,25],[$Interest expense,$330,348,360,,396],[$Net income before taxes,$491,523,567,,322],[$Income taxes,$110,118,128,,265],[$Net income,$381,405,439,$$$,57]]$

c$.$ Uden's unaudited financial statements for the current year show a $30\mathrm{.}78$ percent gross profit rate. Assuming that this represents a misstatement from the amount that you developed as an expectation, calculate the estimated effect of this misstatement on net income before taxes for $20$X$4.$

Note: Enter your answers in thousands.

Answer is complete but not entirely correct.

Expected misstatement

$ $280$