Head Pops Inc. manufactures two models of solar-powered, noise-canceling headphones: Sun Sound and Ear Bling models. The company is operating at less than full capacity. Market research indicates that 20,400 additional Sun Sound and 22,600 additional Ear Bling headphones could be sold. The income from operations by unit of product is as follows Sun Sound Ear Bling Headphones Headphones Sales price Variable cost of goods sold Manufacturing margin Variable selling and administrative expenses Contribution margin Fixed manufacturing costs Income from operations $28.90 16.20 $12.70 5.80 $45.10 25.30 $19.80 9.00 $6.90 2.60 $4.30 $10.80 4.10 $6.70