Miller Brewing has capacity to produce 1.5 million cases of beer each month. Its sales and production budget for December is 1.2 million cases of beer. The Marketing manager is proposing to introduce a beer for the upcoming holiday season... but given the late date, it will need to sell it at a very low price of $13/case. Marketing estimates that there will be 50,000 cases of this Holiday beer sold. You are very concerned with this proposal since your accounting report shows the following selling price and cost for a beer of this type: Selling price $18.00 Direct material Direct labor Variable overhead Fixed overhead Total cost ($6.00) ($3.00) ($2.00) ($4.50) ($15.50) Profit $2.50 You have checked with accounting and marketing and gotten the following information: Fixed costs will not be affected whatsoever if this Holiday beer is produced. This beer will have no impact on the current beer sales. 1. Should you produce and sell the Holiday beer? How much would this impact net income