Sensitivity analysis case issue

R Ltd manufactures and sells a single product. The budgeted income statement contained in the master budget for the forthcoming year is as follows :

Sales Revenue (20,000 units) = £640,000
Variable materials cost = £ 190,000
Variable labour cost = £172,000
Variable overhead = £13,000
Fixed overhead = £155,000
Budgeted net profit = £110,000

The directors wish to know what the budgeted profit will be if a higher quality material is used. This will increase material costs per unit by 10% but sales volume will be increased by 5%. There will be no change in the unit selling price.

Are the proposed changes worthwhile?