Ashley Manufacturing is expanding its product line. As a consequence, it will have to hire thirty-five new production workers at an annual cost of $1,050,000, seven new supervisors at a cost of $350,000, and one additional individual in the personnel department at an annual cost of $35,000. The incremental impact on projected cash flows is: a. $0 b. $385,000 c. $1,400,000 d. $1,435,000