Trusted Products Company makes a household appliance with model number L800. The goal for 2020 is to reduce direct materials usage per unit. No defective units are currently produced. Manufacturing conversion costs depend on production capacity defined in terms of L800 units that can be produced. The industry market size for appliances increased 15% from 2019 to 2020. The following additional data are available for 2019 and 2020: 2019 2020 Units of L800 produced and sold 12,000 37,950 Selling price $145 $345 Direct materials (square feet) 36,000 87,000 Direct material costs per square foot $13 $33 Manufacturing capacity for L800 (units) 13,000 39,850 Total conversion costs $866,250 $836,850 Conversion costs per unit of capacity $29 $29 What is the revenue effect of the growth component