Analyzing Operational Changes Operating results for department B of Delta Company during 2016 are as follows: Sales Cost of goods sold Gross profit Direct expenses $549,000 378,000 171,000 120,000 66,000 186,000 $(15,000) Common expenses Total expenses Net loss Suppose that department B could increase physical volume of product sold by 10% if it spent an additional $20,000 on advertising while leaving selling prices unchanged. What effect would this have on the department's net income or net loss? (Ignore income tax in your calculations.) Use a negative sign to indicate a net loss answer; otherwise do not use negative signs with your answers. $ Sales Cost of goods sold Gross profit Direct expenses Common expenses Total expenses Net income (loss) 596,200 x 415,800 180,400 x 140,000 66,000 206,000 25,600 x $