\"DALAYGON CORPORATION" Dalaygon Corporation manufactures reality show buffs, which they sell through special sales agents. Dalaygon Corporation's budgeted income statement (named as PROPOSAL EVA) for the month of December 2020 are as follows: DALAYGON CORPORATION BUDGETED INCOME STATEMENT FOR THE MONTH ENDED DECEMBER 31, 2020 Sales P 350,000.00 Cost of Goods Sold 198,250.00 Gross Margin P 151,750.00 Operating Expenses 114,750.00 Net Operating Income P 37,000.00 Details are as follows: Cost of Goods Said The budgeted income statement is based on a projected sales of 250.00 units. Variable cost of goods sold is at 32.5% of monthly sales and fixed cost of goods sold is budgeted at P 84,500.00 per month. Operating Expense Operating Expense involve selling and administrative expense. For variable selling expense, agents are paid a commission of 15% of monthly sales. Fixed selling expense for the month is expected to tally at P 43,500.00. The remainder of the operating expense above is fixed administrative expense. After the profit plan was presented for the coming month, Dalaygon Corporation's sales agents demanded that the commission be increased to 25% of total monthly sales. They believe they have been instrumental in growing the Company's customer base. If management would approve this request, marketing manager Karen Ballesteros believes that the unit selling price has to be increased by 10% if the company still plans to sell 250.00 units for the month. This plan is known as PROPOSAL MORGANA. No other changes from the original proposal (PROPOSAL EVA) will be made. Upon knowing about the sales agents' request, Paul Caliente, Dalaygon's General Manager, is proposing to employ its own dedicated sales force instead of hiring sales agents through PROPOSAL SUMMERS. The sales force will be composed of one sales manager and two sales personnel, with the following selling costs: Sales Force Commission: 6.75% of total monthly sales Salary of Sales Manager: P 32,500 per manager per month Salary of Sales Personnel: P 17,700 per personnel per month Fixed Marketing Cost: P 8,000 per month These costs will replace the selling expenses (both variable and fixed) in the budgeted income statement. Under PROPOSAL SUMMERS, the company still plans to sell 250.00 units for the month at its budgeted selling price. No other changes from the original proposal will be made. Requirement 5 Aside from the quantitative factors above, what qualitative factors should the Company also consider? Enumerate at least three and advice Dalaygon briefly