Company makes a single product called a widget. The company normally produces and sells 80,000 widgets each year ata selling price of $40 per unit The company's unit cost at this level of activity is given below: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling expenses Fixed selling expenses Total cost per unit Required: 10.00 280 5.00 1.70 4.50 ($400,000 total) ($360,000 total) Assume that Company has sufficient capacity to produce 100,000 widgets each year without any increase in fixed manufacturing overhead costs. The company could increase sales by 25% above the present 80,000 units each year if it were willing to increase the fixed selling expenses by $150,000. Would the increased fixed selling expenses be justified?