A firm selling three products has the following data: Product Unit Sales Mix Unit Price Variable Cost 60,000 units $40 $20 Q 40,000 units 60 30 R 20,000 units 30 15 If the firm can change the sales mix from 60,000 P, 40,000 Q, and 20,000 R to 60,000 P, 20,000 Q, and 40,000 R, pre-tax income will be: Lower Higher Unchanged Cannot be determined