Artisan Metalworks has a bottleneck in their production that occurs within the engraving department. Jamal Moore, the coo, is considering hiring an extra worker, whose salary will be $55,000 per year, to solve the problem. With this extra worker, the company could produce and sell 3,000 more units per year. Currently, the selling price per unit is $25 and the cost per unit is $7.85. Using the information provided, calculate the annual financial impact of hiring the extra worker. Direct materials $3.75 Direct labor $1.15 Variable overhead $0.50 Fixed overhead (primarily depreciation of equipment) $2.40 Total $7.80 Selling price per unit $ Less variable costs per unit: Direct material $ Direct labor Variable overhead $ Contribution margin per unit Differential units Differential profit before cost of additional worker $ Cost of additional worker Profit increase after hiring an additional worker $