Martin, Inc, is a manufacturer of quality headphones. The President believes she needs an aggressive advertising campaign next year to maintain the company's growing profitability. The accountant for the company has prepared the following information for the current year: Selling price per headphone $70.00 Variable costs per headphone: Direct labor Direct materials Variable overhead Total variable costs $15.00 4.00 6.00 $35.00 Fixed Costs: Manufacturing Selling Administrative Total fixed costs $90,000 44,000 356,000 $490,000 Expected sales (units) this year 25,000 headphones