22. During 2020, Murphy Albums sold 9,000 photo albums. The company's contribution margin was calculated as follows: Sales Variable Costs CM Per Unit Percent of Sales $180 100% $63 $140 30% 70% Fixed expenses for 2020 totaled $800,000. For 2021, Murphy is considering decreasing the sales price of their albums by $4 and using paper that costs $3 less than the paper they currently use. They believe that these changes and an increase in advertising of $30,000 will increase demand by 10%. What effect would these changes have on net operating income? $85,900 $58,400 $96,100 $65,400