$($b$1)$

Waterways is thinking of mass$-$producing one of its special$-$order sprinklers. To do so would increase unit variable costs for all sprinklers by an average of $$0\mathrm{.}70.$ The company also estimates that this change could increase the overall number of sprinklers sold by $10\%,$ and the average unit sales price would increase $$0\mathrm{.}20.$ Waterways currently sells $489,000$ sprinkler units at an average unit selling price of $$25\mathrm{.}80.$ The manufacturing costs are $$6,825,310$ variable and $$1,693,803$ fixed. Selling and administrative costs are $$2,636,840$ variable and $$793,560$ fixed.

If Waterways begins mass$-$producing its special$-$order sprinklers, how would this affect the company? $($Round ratio answers to $0$ decimal places, eg$.5\%$ and net income answers to $2$ decimal places, e$.$g$.5,275\mathrm{.}25.)$