https://learn.douglas.bc.ca/webapps/assessment/take/launchjsp?course assessment id- 58230 1&kcourse id- 59297 1&content id Following a strategy of product differentiation, Luke Company makes a high-end Appliance, AP15. Luke Company presents the following data for the years 1 and 2. Units of AP15 produced and sold 20 21 Selling price irect materials (square metres) materials costs per square metre anufacturing capacity for AP15 (units) 25,000 25,000 Total manufacturing conversion costs $1,000,000 $1,100,000 ufacturing conversion costs (per unit of capacity) Selling and customer- service capacity (customers) Total selling and customer-service costs Cost per customer of selling and customer-service $360,000 $362,500 capacity $6,000 $6,250 Luke Company produces no defective units but it wants to reduce direct materials usage per unit of AP15 in year 2 Manufacturing conversion costs in each year depend on production capacity defined in terms of AP15 units that can be depen d on the number of customers that the customer and service functions are designed to support. Neither conversion costs or customer-service costs are affected by changes in Company has 46 customers in year 1 and 50 customers in year 2. The industry market size for high-end appliances increased 5% from year 1 to year 2. What is Luke Company's revenue effect of growth component? Selling and customer-service costs $440,000 F