Hana Inc. is considering an investment in new equipment that will be used to manufacture a smartphone. The phone is expected to generate additional annual sales of 6,600 units at $231 per unit. The equipment has a cost of $613,800, residual value of $46,200, and an 8-year life. The equipment can only be used to manufacture the phone. The cost to manufacture the phone follows: Cost per unit: Direct labor $38.00 Direct materials 148.00 Factory overhead (including