Need analysis of potential product change over the information in the picture.

Eagle's Nest, Inc Information on possible change to product ? There is a new material that the Company is considering using in its process The new material would cost $ 2.10 pound and it would require the same number of pounds per unit as actually used in 2012. The new material would make the process easier for direct labor personnel and therefore the amount of direct labor required would be 4 hours per unit at the same cost per hour as in the actual results for 2012. All other personnel costs would remain at 2012 budgeted percentages All other variable costs will remain the same percentage wise as 2012. Depreciation expense would increase by $ 10,000 The new product would satisfy an expressed desire of the customer base and therefore sales would increase by 5%, in units, over the 2012 budgeted sales volume. The selling price would increase to s 525 per unit. All fixed manufacturing costs other than depreciation will remain the same as 2012. Utilities will be at $25,000 for 2013 Advertising expense would be increased by $5,000 to advetise the new material Eagle's Nest, Inc Information on possible change to product ? There is a new material that the Company is considering using in its process The new material would cost $ 2.10 pound and it would require the same number of pounds per unit as actually used in 2012. The new material would make the process easier for direct labor personnel and therefore the amount of direct labor required would be 4 hours per unit at the same cost per hour as in the actual results for 2012. All other personnel costs would remain at 2012 budgeted percentages All other variable costs will remain the same percentage wise as 2012. Depreciation expense would increase by $ 10,000 The new product would satisfy an expressed desire of the customer base and therefore sales would increase by 5%, in units, over the 2012 budgeted sales volume. The selling price would increase to s 525 per unit. All fixed manufacturing costs other than depreciation will remain the same as 2012. Utilities will be at $25,000 for 2013 Advertising expense would be increased by $5,000 to advetise the new material