The Rosa model of Mohave Corporation is currently manufactured as a very plain umbrella with no decoration. The company is considering changing this product to a much more decorative model by adding a silk-screened design and embellishments. A summary of the expected costs and revenues for Mohave's two options follows: Estimated demand Estimated sales price. Estimated manufacturing cost per unit Direct materials. Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit manufacturing cost Additional development cost Rosa Umbrella 23,000 units $ 25.00 $ 15.50 3.50 2.50 5.00 $ 26.50 Decorated Umbrella 23,000 units $ 35.00 $ 17.50 6.00 4.50 5.00 $ 33.00 $ 10,000