Old Fashion Flavors is a local ice cream shop. The company currently is showing an operating loss, evidenced by the income statement below:
Sales	$ 75,000
Costs
Food Supplies	20,000
Labor	16,000
Utilities	4,000
Rent	12,000
Other	4,000
Manager's Salary	25,000
Total Costs	81,000
Operating Loss	$ (6,000)

The President of the company is considering adding sandwiches to the menu. Sales will be expected to increase by $60,000. The cost of sandwich supplies would be $30,000. Labor costs would increase 40% and other costs 10%. The current manager will continue to manager the operation.

A. Prepare a quantitative anaylsis of the decision to add sandwiches to the menu.

B. What qualitative considerations should the company consider in this decision?