1O-2A. (Relevant cash flows) Captins' Cereal is considering introducing a variation of its current breakfast cereal, Crunch Stuff. This new cereal will be similar to the old with the exception that it will contain sugarcoated marshmallows shaped in the form of stars. The new cereal will be called Crunch Stuff n' Stars. It is estimated that the sales for the new cereal will be $25 million; however, 20 percent of those sales will be former Crunch Stuffcustomers who have switched to Crunch Stuff n' Stars who would not have switched if the new product had not been inu·oduced. What is the relevant sales level to consider when deciding whether or not to introduce Crunch Stuff n' Stars?