Assume the following information: Amount Per Unit Sales $ 300, 000 $ 40 Variable expenses 120, 000 16 Contribution margin 180,000 $ 24 Fixed expenses 121, 000 Net operating income $ 59, 000 If the variable expenses increase by $1 per unit, the advertising expenditures increase by $15,000, and unit sales increase by 5%, then the best of estimate of the new net operating income is