Nirmala Ltd. manufactures and sells light bulbs. The company developed its 2021 business plan based on the assumption that the bulbs would sell at a price of ?300 each. The variable costs for each...

Nirmala Ltd. manufactures and sells light bulbs. The company developed its 2021 business plan based on the assumption that the bulbs would sell at a price of ?300 each. The variable costs for each bulb were projected to be ?250, and the annual fixed costs were budgeted at ?1,50,000. The goal for the company's after-tax operating profits was ?2,45,000; the company's effective tax rate is 30%.While the company’s sales usually rise during the second quarter, the May financial statements reported that sales were not meeting expectations. For the first five months of 2021, only 370 units had been sold at the established price, with variable costs as planned. It was clear that the 2021 after-tax operating profit goal would not be reached unless some corrective actions were taken. The company's president assigned a management committee to analyze the situation and develop several alternative courses of action. The following mutually exclusive alternatives were presented to the president