J. T brooks and​ company, a manufacturer of quality handmade walnut​ bowls, has had a steady growth in sales for the past 5 years. ​ however, increased competition has led mr. ​, the​ president, to believe that an aggressive marketing campaign will be necessary next year to maintain the​ company's present growth. To prepare for next​ year's marketing​ campaign, the​ company's controller has prepared and presented mr. With the following data for the current​ year, ​: