Cullumber Company reports the following operating results for the month of August: sales $$357,000(5,100$ units$),$ variable costs $$259,000,$ and fixed costs $$99,000.$ Management is considering the following independent courses of action to increase net income.

Increase the unit selling price by $10\%$ with no change in total variable costs, fixed costs, or units sold.

Reduce variable costs to $66\%$ of sales while holding fixed costs, quantity, and unit selling price constant.