28. DRAVEN INC. has the opportunity to increase annual sales by P1 million by selling to new riskier customers. It has been estimated that uncollectible expenses would be 15% and collection costs 5%. The manufacturing and selling costs are 70% of sales and corporate tax is 35%. If it pursues this opportunity, the after tax profit will A. Remain the same. B. Increase by P35,000. C. Increase by P65,000. D. Increase by P97,500.