B) Dizzy Animators, Inc. currently makes all sales on credit and offers no cash discount. The rm is considering a 3 % cash discount for payment within 10 days. The rm's current average collection period is 90 days, sales are 500 films per year, selling price is P 25,000 per film, variable cost per lm is P 18,000 per film, and the average cost per lm is P 21,000. The rm expects that the change in credit terms will result in a minor increase in sales of 10 lms per year, that 70 % of the sales will take the discount, and the average collection period will drop to 30 days. The bad debt expense is currently 1.5% of sales. Under the proposal, bad debts will decrease to 0.5% . The firm's required return on equal-risk investments is 12 "/o. ( use 360day) 1. What is the firm's marginal prot contribution from sales under the proposed plan of initiating the cash discount