After you have completed E19-3, consider the following additional questions. Barnes Company reports the following operating results for the month of August: sales $325,000 (units 5,000 ); variable costs $210,000; and fixed costs $75,000. Management is considering the following independent courses of action to increase net income. Assume that unit selling price increased 5% with no change in total variable costs or sales volume. Assume variable costs decreased to 53% of sales. Assume that fixed costs increased by $20,000