Miller Company produces speakers for home stereo units. The speakers are sold to retail stores for 30. Manufacturing and other costs are as follows: Variable costs per unit: Direct materials 9.00, Direct labour 4.50, Factory overhead 3.00 and Distribution 1.50. Fixed costs per month: Factory overhead 120,000 and Selling and admin. 60,000. The variable distribution costs are for transportation to the retail stores. The current production and sales volume is 20,000 per year. Capacity is 25,000 units per year. The speakers are currently unpackaged. Packaging them individually would increase costs by 1.20 per unit. However, the units could then be sold for 31.00. All other information remains the same as the original data. The effect on profits if Miller Company packages the speakers is Select one: a. no change b. decrease of 36,000 c. decrease of 24,000 d. decrease of 4,000 e. increase of 4,000