Sam Company makes two products, footballs and baseballs. Additional information follows: Units Sales Variable costs Fixed costs Net income Footballs 4,000 $60,000 36,000 9,000 $15,000 Baseballs 2,500 $25,000 7,000 9,000 $9,000 Profit per unit $3.75 $3.60 If Sam has unlimited demand for both products, which product should Sam tell his sales people to emphasize? Show your calculations