The following is the income statement for Colombia Plastics Company for the year 2023. The company is planning to expand production. The expansion will cost $300,000, which can either be financed by bonds at an interest rate of 10 percent (Plan A) or by selling 3,000 shares @ $100 per share (Plan B). Sales (30,000 units) Variable costs Contribution margin Fixed manufacturing costs Operating income (EBIT) Interest expense Net Income before taxes (EBT) Taxes (at 30%) Net income (EAT) Shares outstanding $300,000 120,000 180,000 70,000 110,000 40,000 70,000 21,000 $49,000 10,000