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: Rosa Umbrella Decorated Umbrella Estimated demand $10,000$ units $10,000$ units Estimated sales price $ $8\mathrm{.}00$ $ $19\mathrm{.}00$ Estimated manufacturing cost per unit Direct materials $ $2\mathrm{.}50$ $ $5\mathrm{.}50$ Direct labor $1\mathrm{.}504\mathrm{.}00$ Variable manufacturing overhead $0\mathrm{.}502\mathrm{.}50$ Fixed manufacturing overhead $2\mathrm{.}002\mathrm{.}00$ Unit manufacturing cost $ $6\mathrm{.}50$ $ $14\mathrm{.}00$ Additional development cost $ $10,000$ Required: $1.$ Determine the increase or