16. Umber, Inc., produces me oduces memory enhancement kits for an some months showing a profit and some months income statement for the most recent month is given below: Sates have been very erratic The company's contribution showing a loss. The company's contribution format $268,000 Sales (13.400 units at $20 per unit) Variable expenses Fixed expenses Net operating income 160,800 89,000 $18,200 The president is convinced that a 10% reduction in the selling price, combined with an increase of $35,000 in the monthly advertising budget will double unit sales. What will be the new net operating income (loss) if these changes are adopted? A. $18,600 B. $36,800 C. $71,800 D. $18,200 E. None of the above