Elmwood, Inc. currently sells 13,100 units of its product per year for $111 each. Variable costs total $86 per unit. Elmwood's manager believes that if a new machine is leased for $232,525 per year, modifications can be made to the product that will increase its retail value. These modifications will increase variable costs by $14.50 per unit, but Elmwood is hoping to sell the modified units for $141 each a-1. Should Elmwood modify the units or sell them as is? Sell as is Sell with modifications a-2. How much will the decision affect profit?