Due to erratic sales of its sole product - a high-capacity battery for laptop computers - Rowling, Incorporated, has been experiencing financial difficulty for some time. The company's contribution format income statement for the most recent month is given below: The sales manager is convinced that a 10% reduction in the selling price, combined with an increase of $36,000 in the monthly advertising budget. will double unit sales. If the sales manager is right, what will be the revised net operating income (loss)