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 Common expenses Total expenses $547,000 378,000 169,000 120,000 66,000 186,000 $(17,000) Net loss Suppose that department B could increase physical volume of product sold by 10% if it spent an additional $19,500 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 $ 0 Cost of goods sold 0 Gross profit Direct expenses Common expenses Total expenses Net income (loss) $ 0 0