Achtung Corporation produces and sells a single product. Data concerning that product appear below: Per Unit $140 Selling price Variable expenses ...... Contribution margin... Percent of Sales 100% 30% 70% 42 S 98 Achtung Corporation sells 2,000 units per month and has fixed costs of $147,000 per month. The sales supervisor would like to introduce a $13 per unit sales commissions for the sales staff in exchange for a reduction in sales staff salaries of $22.000 per month. The sales supervisor expects this change to increase sales by 400 units per month. What would be the overall effect on Achtung Corporation's monthly net operating income if this change is implemented? increase of $16.800 Increase of $226,000 decrease of $14.000 increase of $30,000