Coyle Manufacturing reports the following information for year 1: Sales revenue (60,000 units) $ 5,130,000 Manufacturing costs Materials $ 302,000 Variable cash costs 256,000 Fixed cash costs 590,000 Depreciation (fixed) 1,800,000 Marketing and administrative costs Marketing (variable, cash) 760,000 Marketing depreciation 269,000 Administrative (fixed, cash) 916,000 Administrative depreciation 134,000 Total costs $ 5,027,000 Operating profits (losses) $ 103,000 All depreciation charges are fixed. Manufacturing depreciation is expected to increase by 10 percent in year 2. Marketing and administrative depreciation are expected to remain the same for year 2. Sales volume is expected to increase by 5 percent, but prices are expected to fall by 10 percent. M