Differential Analysis Report for Sales Promotion Proposal Rocket Shoe Company is planning a one-month campaign for August to promote sales of one of its two shoe products. A total of $109,000 has been budgeted for advertising contests, redeemable coupons, and other promotional activities. The following data have been assembled for their possible usefulness in deciding which of the products to select for the campaign Cross-Trainer Running Shoe Shoe Unit selling price $43 $47 Unit production costs: $ (8) $(10) Direct materials Direct labor Variable factory overhead Fixed factory overhead Total unit production costs $(16) $(21) Unit variable selling expenses (13) (13) Unit fixed selling expenses Total unit costs $(37) $(38) Operating income per unit