Sensitivity Analysis and Cost-Volume-ProfitCrosby Inc. has just developed a new product called The Cruiser, with a variable manufacturing cost of $32 per unit.The marketing vice president has developed three marketing approaches to selling The Cruiser. Rank the three approaches, highest to lowest, in order of net contribution margin.Alternative:1 Set a selling price of $38 and have the organization's sales persons sell The Cruiser at a 12% commission. There would be noadvertising program. Estimated sales would be 12,000 units under this plan.2 Set a selling price of $40 and have the organization's sales persons sell The Cruiser at a 10% commission. Develop a $35,000 multi-media advertising program.Estimated sales under plan 2 would be 14,000 units.3 Rely on wholesalers to sell The Cruiser. Crosby would sell The Cruiser to the wholesaler at $34 per unit. There would be noadvertising progra