Eli Company's operating data for the most recent month at 45,000 units in sales is given below. Sales at 45,000 units $900,000 Variable expenses: $630,000 Fixed expenses: $180,000 The company has a large amount of unused capacity and is studying ways of improving profits. Its business is neither cyclical nor significantly sensitive to a change in the general economic situation. New equipment has come on the market that would allow Eli Company to automate a portion of its operations to increase its scale of economy and to reduce unused capacity. Variable costs would be reduced by $4.25 per unit. However, fixed costs would increase bys189,000 4.21 each month