=+2. List other factors that should be considered before a final decision is reached.

Glide Shoe Company is planning a one-month campaign for May to promote sales of one of its two shoe products. A total of $125,000 has been budgeted for advertising, contests, redeemable coupons, and other promotional activities. The following data have been assembled for their possible usefulness in deciding which of the products to select for the campaign.

Tennis Walking Shoe Shoe Unit selling price $110 $100 _____ _____ Unit production costs:

Direct materials $ 20 $ 22 Direct labor 8 9 Variable factory overhead 5 6 Fixed factory overhead 12 10 _____ _____ Total unit production costs $ 45 $ 47 Unit variable selling expenses 7 5 Unit fixed selling expenses 16 12 _____ _____ Total unit costs $ 68 $ 64 _____ _____