DDD Corporation reported total sales of Rs. 204,000 at a price of Rs. 20 and per unit variable expenses of Rs. 12, for the sales of their single product. Per Unit 'Rs.' Total 'Rs.' Sales (10,200 units) 20 204,000 Variable Expenses 12 122,400 Contribution Margin 8 81,600 Fixed Expenses 100,000 Net Operating Income (18,400) Calculate change in Net Operating Income if sales increased by 36,000 and fixed expenses decreases by 25,000.