A company sells two products: Sparta and Volta. Volta is manufactured by a third party supplier, which charges the company a contractual price for each unit of Volta manufactured. A summary of revenue and costs assumptions for each product is as follows:

	Sparta	Volta
Planned sales units prior to promotion	100,000	20,000
Unit selling price	$10	$20
Unit variable cost	$3	$10
Fixed costs	$500,000	$0

The company has the opportunity to spend an additional $10,000 in promotional expenditures on either Sparta or Volta, anticipating a 10% increase in unit sales volume as a result. Both product lines have idle capacity and can support the increase in unit volume. The company should spend the additional promotional expenditure on

• A.Volta, because it would generate an additional $20,000 in operating profit.
• B.Sparta, because it would generate an additional $10,000 in operating profit.
• C.Sparta, because it would generate an additional $60,000 in operating profit.
• D.Volta, because it would generate an additional $10,000 in operating profit.