Biggers Company expects the following results for the next accounting period:

Sales	$240,000
Variable costs	$135,000
Fixed costs	$ 40,000
Expected production and sales in units	3,000

The sales manager believes sales could be increased by 400 units if advertising expenditures were increased by $10,000. If advertising expenditures are increased and sales increase by 400 units, the effect on operating income will be a(n)

		decrease of $4,000.
		increase of $22,000.
		increase of $4,000.
		increase of $30,000.
		cannot be determined from data given.