The Food division of Garcia Company reports the following for the current year.

Sales $ $4,330,000$

Cost of goods sold $2,910,000$

Gross profit $1,420,000$

Expenses $1,275,000$

Income $ $145,000$

Garcia wants to achieve at least a $10\%$ profit margin next year. Two alternative strategies are proposed.

Strategy $1$: Increase advertising expenses by $$225,000.$ The company expects this to increase sales by $$710,000.$ Cost of goods sold will not change.

Strategy $2$: Develop a more efficient manufacturing process. This will decrease cost of goods sold by $$114,800.$

For each strategy, compute the profit margin expected for next year.

Which strategy should Garcia choose based on expected profit margin?