=+2. The sales manager had tentatively decided to promote perfume, estimating that operating income would be increased by $50,000 ($20 operating income per unit for 8,000 units, less promotion expenses of $110,000). The manager also believed that the selection ofmoistur¬

izer would have less of an impact on operating income, $37,000 ($14 operating income per unit for 10,500 units, less promotion expenses of $110,000). State briefly your reasons for supporting or opposing the tentative decision.