$3-41$ CVP analysis, income taxes. $($CMA$,$ adapted$)$ J$.$T$.$ Brooks and Company, a manufacturer of quality handmade walnut bowls, has had a steady growth in sales for the past $5$ years. However, increased competition has led Mr$.$ Brooks, the president, to believe that an aggressive marketing campaign will be necessary next year to maintain the company's present growth. To prepare for next year's marketing campaign, the company's controller has prepared and presented Mr$.$ Brooks with the following data for the current year, $2020$: $[[$Variable cost $($per bowl$),],[$Direct materials,$],[$Direct manufacturing labor,$3\mathrm{.}00],[$Variable overhead $($manufacturing$,$ marketing,,$8\mathrm{.}00],[,$ distribution, and customer service$),],[,$ Total variable cost per bowl,$7\mathrm{.}50\_()$