(3-42 CVP, sensitivity analysis. Jan's Ornaments sells handmade ornaments for $35.00 per ornament. Operating information for 2020 is as follows: Sales revenue ($35 per ornament) $420,000 Variable cost ($20 per ornament) 240,000 Contribution margin 180,000 Fixed costs 160,000 Operating income $ 20,000 Jan, the owner of the company, wants to increase operating income over the next year by at least $20,000. To do so, the company is considering the following options: 1. Spend $25,000 on advertising, which should result in a 15% increase in sales. 2 Increase selling price to $39 per ornament, which is expected to decrease sales by 10%. 3. Automate some steps in the manufacturing process, which would increase fixed costs by $30,000 and decrease variable cost to $18.00 per unit. Sales would remain the same. 4. Increase the selling price to $36 and decrease variable costs to $19. This alternative would result in a 5% decrease in sales. Evaluate each of the alternatives considered by Jan's Ornaments separately. Do any of the options meet or exceed Jan's targeted increase in operating income of $20,000? What should Jan do