Analyzing Operational Changes Operating results for department B of Shaw Company during 2016 are as follows: Sales Cost of goods sold Gross profit Direct expenses Common expenses Total expenses Net loss $796,000 480,000 316,000 215,000 123,000 338,000 $(22,000) Suppose that department B could increase physical volume of product sold by 10% if it spent an additional $44,000 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 0 Cost of goods sold Gross profit Direct expenses Common expenses 0 Total expenses 0 Net income (loss) 0