Swifty Company reports the following operating results for the month of February: sales $$846,000($units $14,100)$; variable costs $$482,220$; and fixed costs $$213,600.$ Management is considering the following independent courses of action to increase net income.

Increase selling price by $2\mathrm{.}6\%$ with no change in total variable costs or units sold.

Reduce variable costs to $53\mathrm{.}50\%$ of sales.

$($a$)$

Compute the net income to be earned under each alternative. $($Round per unit calculations to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and final answers to $O$ decimal places, e$.$g$.125.)$

$\backslash$table$[[,$Alternative #$1,$Alternative #$2],[$Net Income $ $$,,]]$

Which course of action will produce the highest net income?

$$ will produce the highest net income.