The owners of Mountain Sports Ltd$.$ are currently reviewing a proposal to adopt a new product line $-$ BMX Bicycles. This new product line will be compatible with the Mountain Bikes and open a new target market, younger customers. It is anticipated that the BMX line be introduced next spring.

Management has estimated the following:

$\backslash$table$[[$Expected sales in bikes,,$360],[$Average selling price per bike,$$,399\mathrm{.}00],[$Purchase cost $($CoGS$)$ per bike,$$,119\mathrm{.}00],[$Assembly cost per bike,$$,60\mathrm{.}00],[$Sales clerks required $-$ seasonal,,$2],[$Monthly Salary per Sales Clerk,$$,1,118],[$Sales commissions,,$15\%$