Data for Hermann Corporation are shown below:

	Per Unit				Percentage of Sales
Sales price	$	90				100
Less: Variable expenses		63				70
Contribution margin	$	27				30

Fixed expenses are $40,000 per month, and the company is selling 2,000 units per month.

Required:

1-a. The marketing manager argues that a $4,000 increase in the monthly advertising budget would increase monthly sales by $9,000. Show the effect of this change on the net income? Complete the table given below to answer the question. (Negative amounts should be indicated by a minus sign.)

1-b. Based on your calculations should the change be made?