Strong, Inc. is considering whether to keep the current design of a television product or enhance it to become a home theater system. The following table summarizes the expected costs and revenues from selling this product based on the current design versus selling it with the enhanced features. Current Design 10,000 units $ 1,000 Enhanced Design 10,000 units $ 2,000 Estimated demand Estimated sales price Estimated manufacturing costs (per unit): Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit manufacturing costs Research and development costs $ 200 200 100 100 $600 $2,000,000 $ 400 300 200 200 S1.100 $4,000,000 Should the company sell the product as it is or sell it with the enhanced version