Blossom Bikes could sell its bicycles to retailers either assemtled or unassembled. The cost of an unassembled bike is as follows. The unassembled bikes are sold to retailers at $526 each. Blossom has unused productive capacity that is expected to continue indefinitely; management has concluded that some of this capacity could be used to assemble the bikes and sell them at $569 each. Assembling the bikes will increase direct materials by $5 per bike and direct labor by $10 per bike. Additional variable overhead will be incurred at the normal rates, but there will be no additional fixed overhead as a result of assembling the bikes. Net Income Sell Process Increase Further (Decrease) $ $ $