Rerun Manufacturing Company is in the process of preparing its 2016 budget and is anticipating the following changes 30% increase in the number of units sold. 1636 Increase in the direct material unit cost. 116 Increase in the direct labor COnt per unit 76 Increase in the manufacturing overhead Cost per unit 15% increase in the selling price. 6 increase in the administrative expenses. Rerun does not keep any units in inventory. The composition of the cost of finished products during 2015 for materials, direct labor, and factory overhead, respectively. wa 3:2:1. The condensed Income statement for 2015 is as follows: $465,000 18,600 446,400 307.000 Sales (31,000 units) Less sales returns Net sales Cost of Goods Sold Gross Profit Selling Expenses Admin.Expenses Net Income $139,400 $ 61,000 31,000 92,000 $ 47,400 What are estimated net sales for 2016, assuming the sales return/gross sales relationship remains constant? $608,721. $594,022 $480,500. $667,368