Elmwood, Inc. currently sells 12,600 units of its product per year for $106 each. Variable costs total $81 per unit. Elmwood's manager believes that if a new machine is leased for $192,150 per year, modifications can be made to the product that will increase its retail value. These modifications will increase variable costs by $17.00 per unit, but Elmwood is hoping to sell the modified units for $136 each. a-1. Should Elmwood modify the units or sell them as is? Sell as is O Sell with modifications a-2. How much will the decision affect profit? Amount