Assume you are the management accountant for the Foleo Group. After her meetings with the various business units, Tracey Chen has identified a number of opportunities for the organisation to improve its sustainability performance. One such opportunity is Allan Raymond's suggestion for introducing the manufacture of a radiation shield to address growing concerns relating to the health impacts of radiation from using mobile phone devices. I Allan and Robyn Smith have since met and agreed on three (3) viable options relating to this initiative: Option 1, is to reject the proposal outright and not pursue manufacturing radiation shields for the Foleo devices; Option 2, is to introduce an optional SliFone case which contains the radiation shield and for which customers would pay an additional price; Option 3, is to incorporate the radiation shield into the housing of all SliFones manufactured. Both Allan and Robyn have done some preliminary research and have compiled the below data for the three potential courses of action the Foleo Group could take. Tracey has asked you to analyse this data and recommend R&D into developing radiation shield in products Capital Expenditure required to modify manufacturing plants & processes Additional labour required for each option Number of customer complaints regarding radiation-related medical issues p.a. Average cost associated with dealing with radiation-related customer complaints Annual costs for defending legal claims regarding radiation-related medical issues Average radiation emitted from mobile phone Likely increase in cost associated with introduced radiation shield per product Likely increase in price associated with introduced radiation shield per product Expected annual volume of sales for products containing the new shield Reject Proposal 750 $120 per complaint $825,000 1.4 W/kg Shield- Shield in optional SliFones case $350,000 $925,000 $800,000 $1,500,000 20 5 employees employees Unknown but Unknown