Celtic Inc.'s original plan was to sell 9,000 units next year at a selling price of $30 per unit. Variable costs were expected to be $18 per unit and total fixed costs were expected to be $90,000. Management is considering an alternative plan, under which it would reduce the selling price by $1 per unit and spend $30,000 more on advertising. Management predicts that these actions will increase unit sales by 20%. If management's projections are correct, what effect will these changes have on Celtic's operating income? $19,200 decrease O $8,400 decrease O $5,150 increase O $10,800 increase None of the above