Old-Fashion Flavors Is a Local Ice Cream Shop The President of the Company Is Considering Adding Sandwiches to Currently

Old-Fashion Flavors is a local ice cream shop. The company currently is showing an operating loss, as evidenced by the income statement below:
$$\begin{array} { l r } \text { Sales } & \$ 75,000 \\\text { Costs: } & \\\text { Food supplies } & 20,000 \\\text { Labor } & 16,000 \\\text { Utilities } & 4,000 \\\text { Rent } & 12,000 \\\text { Other } & 4,000 \\\text { Marnager's salary } & \underline{25,000} \\\text { Total Costs } &\underline{ 81,000} \\\text { Operating Profits (Losses) } &\underline{ \$ \quad ( 6,000 )} \\\end{array}$$
The President of the company is considering adding sandwiches to the menu. Sales will be expected to increase by $60,000. The cost of sandwich supplies would be $30,000. Labor costs would increase 40% and other costs 10%. The current manager will continue to manage the operation.
a. Prepare a quantitative analysis of the decision to add sandwiches to the menu.
b. What qualitative considerations should the company consider in this decision?