Sound Systems reported the following results from the sale of 24,000 radios: Sales $528,000 Variable manufacturing costs $288,000 Fixed manufacturing costs $120,000 Variable selling costs $52,800 Fixed administrative costs $35,200 Sound Systems expects similar operating results during the current year. Rhythm Systems has offered to purchase 3,000 radios at $16 each. Sound Systems estimates approximately 5,000 additional units could be made with the capacity currently available in the factory. The owner of Sound Systems is in favour of accepting the order. She feels it would be profitable because no variable selling costs will be incurred. The plant manager is against acceptance because his 'full cost' of production is $17. Determine the change i