REI sells 12,400 units of its product per year. The selling price per unit is $104, and the unit variable costs is $79. REI's manager is considering to lease a new machine for $176,700 per year, which allows REI to make modifications to the product. After modifications, the unit variable costs will increase by $18.00, but Rel's manager is hoping to sell the modified product for $134 per unit. a-1. Should REI modify the units or sell them as is? Sell as is Sell with modifications a-2. How much will the decision affect profit? (Use absolute value.) Amount $ 18