Table 1.2 Effect of Options Item Options by Management Function Current Marketing Finance Operations Units sold 450 Price per unit ($) 70 Product cost per unit ($) 45 Finance charge ($) 7.580 Tax rate (%) 0 Table 1.3 Increase in Income Item Options by Management Function Current Marketing Finance Operations Sales ($) Product cost ($) Gross margin ($) Finance charge ($) Sub-total ($) Tax due ($) Income after tax ($) Increase/(decrease) from current ($) Increase (decrease) from current (%) Best option (maximum)