Dorchester Corp has developed a new mower which is projected to sell 20,000 units each year at a unit price of $1,500. Sales of the existing mower will decline from 18,000 to 15,000 units; the existing mower retails at $1,250. In analyzing the viability of the new project, the net sales number to be used should be: $30,000,000 $18,750,000 $27,000,000 none of the above $26,250,000