29 00:58:02 Assume the following information: Sales Variable expenses Contribution margin Fixed expenses Net operating income Amount Per Unit $ 300,000 120,000 $ 40 16 180,000 83,000 $ 97,000 $ 24 If the variable expenses increase by $1 per unit, the advertising expenditures increase by $15,000, and unit sales increase by 5%, then the best of estimate of the new net operating income is: