Barren prepared the following contribution format income statement based on a sales volume of 2,000 units (the relevant range of production is 500 units to 2,500 units):

Sales 350000 ( 2000 units)

Variable Cost 140000

Contribution margin 210000

fixed costs 186000

net income 24000

If sales increased to 2300 units and advertising costs increased by 3000, what is the impact

on net income