Required information [The following information applies to the questions displayed below.] Lightening Bulk Company is a moving company specializing in transporting large items worldwide. The firm has an 91% on-time delivery rate. Nineteen percent of the items are misplaced and the remaining 2% are lost in shipping. On average, the firm incurs an additional $71 per item to track down and deliver misplaced items. Lost items cost the firm about $360 per Item Last year, the firm shipped 6,060 items with an average freight bill of $260 per item shipped The firm's manager is considering investing in a new scheduling and tracking system costing $201,000 per year. The new system is expected to reduce misplaced items to 7% and lost items to 0.50%. Furthermore, the firm expects total sales to increase by 16% with the improved service. The average contribution margin ratio on any increased sales volume, after cost savings associated with a reduction in misplaced and lost items, is expected to be 43.5%. Required