Last year, the company sold 50,000 units and had the below sales and cost figures. Adding Food - Total sales in the number of units would increase 25% (if added) - The average sales price per unit would increase from the current $3.00 to $5.00 (if added) - The variable cost per unit would increase to $2.50 per unit to account for the added cost (if added) - There would be an increase in fixed costs of $25,000 for advertising (if added) Adding Drive Up Window - This alternative is exclusive of Adding Food Option - Total saled in the number of units would go up 130% from last year. - The construction of the drive up window would increase fixed costs by $130,000 - which represents 1 construction & installation costs. - Drive Up Window would allow an increase in average sales to $3.20 a cup of coffee and variable cost per unit would remain the same at $0.90 per unit. 1.) Assume that the company expects customer sales to decline by 20% next year. There will be no change in sales prices. Compute the net income for each of the three situations (assume a 30% tax rate)