=+2. The sales manager had tentatively decided to promote moisturizer, estimating that operating income would be increased by $78,000 ($18 operating income per unit for 11,000 units, less promotion expenses of $120,000). The manager also believed that the selection of perfume would have less of an impact on operating income, $69,000 ($21 operating income per unit for 9,000 units, less promotion expenses of $120,000). State briefly your reasons for supporting or opposing the tentative decision.