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:

$\backslash$table$[[$Estimated demand,Rosa Umbrella,Decorated Umbrella$],[$Estimated sales price,$25,000$ units,$25,000$ units$],[$Estimated manufacturing cost per unit,$$27\mathrm{.}00,$$$37\mathrm{.}00$