PLAN B - Jill was a sales and marketing major in college. Jill believes that sales volume can be increased only by an intensive advertising and promotional campaign. She proposed the following plan as an alternative to Tom's: (1) increase variable selling expenses to $0.70 per unit, (2) increase the selling price per unit by $0.40, and (3) increase fixed selling expenses by $50,000. Jill based her recommendations based on an old marketing research report that said that sales volume would increase by 30% if these changes were made. Compute net income under Jill's proposal and the break- even point in dollars. (DO NOT Round the contribution margin ratio. Nighthawk Company's Income Statement for the Year Ended December 31, 2021 Sales (200,000 units) $1,200,000 Cost of goods sold 700.000 Gross profit 500,000 Operating expenses Selling $300,000 Administrative 275.000 575.000 Net loss $ (75,000) A cost behavior analysis indicates that 70% of the cost of goods sold are variable, 45% of the selling expenses are variable, and 40% of the administrative expenses are variable