I need quick help in managerial accounting.

Merline Manufacturing makes its product for $70 per unit and sells it for $144 per unit. The sales staff receives a 10% commission on the sale of each unit. Its December income statement follows MERLINE MANUFACTURING Income Statement For Month Ended December 31, 2015 Sales Cost of goods sold $ 1,440,000 700,000 Gross profit Operating expenses 740,000 Sales commissions (10%) Advertising Store rent Administrative salaries DepreciationOffice equipment Other expenses 144,000 228,000 25,400 47,000 57,000 13,400 Total expenses 514,800 Net income $ 225,200 Management expects December's results to be repeated in January, February, and March of 2016 without any changes in strategy. Management, however, has an alternative plan. It believes that unit sales will increase at a rate of 10% each month for the next three months (beginning with January) if the item's selling price is reduced to $129 per unit and advertising expenses are increased by 25% and remain at that level for all three months. The cost of its product will remain at $70 per unit, the sales staff will continue to earn a 10% commission, and the remaining expenses will stay the same