Question 4 (4 marks) Roadrunner Manufacturing Inc. (Roadrunner) produces Item Q with variable manufacturing costs of $16/unit. The selling price of Item Q is $20/unit. The fixed manufacturing overhead cost is $75,000. A normal production run includes 150,000 units. Roadrunner has discovered an additional process to change Item Q into Item AR. Additional costs are estimated at $3/unit. Item AR would sell for $24/unit. Additional fixed manufacturing overhead costs of $4,500 would be incurred if Item AR was produced. There would be NO change in the number of units produced. Required: Determine the percentage change in Roadrunner's operating income if new product AR is made. (4 marks)