Sandhill Company reports the following operating results for the month of August: sales $400,000 (5,000 units), variable costs $247,000, and fixed costs $98,000. Management is considering the following independent courses of action to increase net income. Increase the unit selling price by 10% with no change in total variable costs, fixed costs, or units sold. Reduce variable costs to 59% of sales while holding fixed costs, quantity, and unit selling price constant. Compute the net income to be earned under each alternative. Net income $ Net income $ Which course of action will produce the higher net income