ABC operates a cafeteria for its employees.The operations of cafeteria requires fixed costs of P470,000 per month and variable costs of 40% of sales.Cafeteria sales are currently averaging P1,200,000 per month.The company has the opportunity to replace the cafeteria with vending machines. Gross customer spending of the vending machines is estimated to be 40% greater than the current sales because the vending machines are available at all hours.By replacing the cafeteria with vending machines, the company would receive 16% of the gross customer and avoid cafeteria costs.A decision to replace the cafeteria with vending machines will result in a monthly increase (decrease) in operating income of