Project \#1: Limitless Labs Limitless Labs offers three basic drug-testing services for professional athletes. The budget for the 2x Quarter of 2023 is shown below. Variable sts include the medical technicians' labor costs and consumable testing materials. Fixed costs total $377,000 per year, consisting of equipment depreciation (direct fixed costs $197,000 ), and building depreciation and administration costs (common fixed costs $180,000 ). A basic test is a routine test administered. A retest is given if there is concern about the first test's results, particularly if the test indicates that the athlete is positive for drugs on the banned list. Retests are not done by the laboratory that performed the basic test but instead are conducted by a different Lab in the network. A "priority" test is the laboratory's code for a high-profile case. This might be a test of a famous athlete and/or a test that might be challenged in court. The laboratory does extra work and uses expert technicians to ensure the accuracy of priority tests. Limitless Labs is subject to a 21% tax rate. Treat each of the following questions independently and document your work. i. Limitless Labs is considering increasing its advertising for the quarter by adding $15,000 of advertising expenses. Historically, sales volume increases uniformly across the product lines by 2% for each $5,000 of additional advertising budget. Considering the impact on Operating Income, is the additional advertising worthwhile