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	35,000	40,250
Selling price	$370	$350
Direct materials (square feet)	93,000	91,500
Direct material costs per square foot	$32	$35
Manufacturing capacity for L800 (units)	43,750	42,150
Total conversion costs	$918,750	$885,150
Conversion costs per unit of capacity	$29	$29

What is the revenue effect of the growth component?