Wanderer Company sells shoes for an average of $130 per pair. Variable manufacturing costs in 2022 were $240,000 and variable selling costs were $36,000. Total sales in 2022 were $910,000. The total fixed costs of $325,000 were 70% for manufacturing and 30% for selling. The following changes are being contemplated: reducing the sales price by $5 per unit, with an expected 10% increase in pairs of shoes, and increasing fixed advertising costs by $24,500. Requirement a. Should the proposed changes be made to the existing shoe line? . The changes will result in in net income. Requirement b. Give three qualitative considerations that you believe are relevant, should be identified, and estimated. (Select 3 considerations.) A. Would a new product line have the same results? B. How was the 10% increase in customer demand determined? C. Will the increased production affect the quality of other products? D. Should the shoes be outsourced, avoiding the $5 reduction in the selling price? E. Is it necessary to spend $24,500 on advertising and to reduce the selling price per unit by $5