Still implementing the changes in part $($b$),$ the marketing department suggests implementing an advertising promotion that would increase variable costs by $$0\mathrm{.}50$ per unit but would retain the original sales volume of $75,000$ units. Prepare a CVP income statement with these changes.

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Do you recommend implementation of the advertising program? Why or why not?

The implementation of the advertising program is $$ as the net income would

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