Lopez Company is experiencing a bottleneck in its plant. Setup time has been identified as the bottleneck. The production manager has proposed a plan to reconfigure the plant layout that will reduce setup time. The following information is available regarding this change: Cost of Reconfiguration Additional unit production and sales Selling price Direct Materials Direct Labor Variable Overhead $40,000 8,800 $15.00 $ 5.00 $ 4.00 $ 2.00 Which of the following best describes the financial results and whether Lopez Co should go forward with the reconfiguration