cool comfort currently sells 300 class a spas, 450 class c spas, and 200 deluxe model spas each year. the firm is considering adding a mid-class spa and expects that if it does it can sell 375 of them. however, if the new spa is added, class a sales are expected to decline to 225 units while the class c sales are expected to decline to 200. the sales of the deluxe model will not be affected. class a spas sell for an average of $12,000 each. class c spas are priced at $6,000 and the deluxe model sells for $17,000 each. the new mid-range spa will sell for $8,000. what is the amount of the sales that should be used in considering the project of adding a mid-class spa?