ACME Incorporated has provided the following data from the last year: Sales (7,000 units) $ 700,000 Variable expenses 525,000 175,000 Fixed expenses 51,000 Operating income $ 124,000 Required: How many units would need to be sold to reach a before-tax operating profit of $155,250? The sales manager is convinced that a $30,500 advertising campaign would result in increased sales of 15%. Using the original data, prepare an incremental analysis to determine the effect on operating income. Indicate if the change in operating income is an increase or a decrease.