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10. Elmwood, Inc. currently sells 12,000 units of its product per year for $100 each. Variable costs total $75 per unit. Elmwood's manager believes that if a new machine is leased for $147,000 per year, modifications can be made to the product that will increase its retail value. These modifications will increase variable costs by $20 per unit, but Elmwood product that wil increase its retail value. These modifications will increase variable costs by $20 per unit, but Elmwood is hoping to sell the modified units for $130 each a. Should Elmwood modify the units or sell them as is? How much will the decision affect profit? ( points)