Corrigan Enterprises is studying the acquisition of two electrical component insertion systems for producing its sole product, the universal gismo. Data relevant to the systems follow. Model no. 6754: Variable costs, $19.00 per unit Annual fixed costs, $985,800 Model no. 4399: Variable costs, $11.80 per unit Annual fixed costs, $1,114,400 Corrigans selling price is $68 per unit for the universal gismo, which is subject to a 10 percent sales commission. (In the following requirements, ignore income taxes.) 2-a. Calculate the net income of the two systems if sales and production are expected to average 43,000 units per year. 2-b. Which of the two systems would be more profitable?