Data concerning Face Masks Corporation's single product appear below:

Details	Per Unit	Percent of Sales
Selling Price	180$	100%
Variable Expense	144	80%
Contribution Margin	36	20%

Fixed expenses are $162,000 per month. The company is currently selling 3,000 units per month. Required: The marketing manager believes that a $10,000 increase in the monthly advertising budget would result in a 480 unit increase in monthly sales.

1. What should be the overall effect on the company's monthly net operating income of this change? Show your computations!
2. What is the breakeven point in dollars and in units if we accept the marketing manager proposal?

Requirement 1:

Details	Before marketing manager proposal	After marketing manager proposal
Sales
Variable expenses
Contribution margin
Fixed expenses
Net income
Decision

Requirement 2: