B-You is a consulting firm that works with managers to improve their interpersonal skills. Recently, a representative of a high-tech research firm approached B-You's owner with an offer to contract for one year with B-You to improve the interpersonal skills of a newly hired manager. B-You reported the following costs and revenues during the past year. B-YOU Annual Income Statement Sales revenue $246,000 Costs Labor 115,000 Equipment lease 17,500 Rent 14,100 Supplies 10,300 Officers' salaries 73,000 Other costs 8,500 Total costs $238,400 Operating profit (loss) $ 7,600 If B-You decides to take the contract to help the manager, will hire a full-time consultant at $84,000. Equipment lease will increase by 5 percent. Supplies will increase by an estimated 10 percent and other costs by 15 percent. The existing building has space for the new consultant. No new offices will be necessary for this work.