A company reports the following contribution margin income statement.

Contribution Margin Income Statement

For Year Ended December $31$

Sales $(19,200$ units at $$22\mathrm{.}50$ each$)$ $ $432,000$

Variable costs $(19,200$ units at $$18\mathrm{.}00$ each$)345,600$

Contribution margin $86,400$

Fixed costs $64,800$

Income $ $21,600$

The manager believes the company can increase sales volume to $22,000$ total units by increasing advertising costs by $$16,200.$