Gaston Companys accountant has prepared the following budget data for the year: Sales.............................................................. 150,000 units Selling price.................................................. $25 per unit Variable expenses......................................... $15 per unit Fixed manufacturing expenses...................... $800,000 Fixed selling and administrative expenses..... $700,000 Gastons president is unhappy with the budget and has discussed his concern with a friend who owns an advertising agency. His friend convinces him that an aggressive advertising campaign would increase units sold by 20%, and increase the selling price per unit by 4%. If Gaston pays $280,000