A company reports the following contribution margin income statement for this year. For next year, if the unit sales price is reduced to $$34$ and advertising is increased by $$11,600,$ sales will increase from $4,400$ to $6,400$ units.

Contribution Margin Income Statement

For Year Ended December $31$

Sales $(4,400\backslash$times $$38)$ $ $167,200$

Variable costs $(4,400\backslash$times $$18)79,200$

Contribution margin $88,000$

Fixed costs $39,600$

Income $ $48,400$