Due to erratic sales of its sole producta high-capacity battery for laptop computersPEM, Inc., has been experiencing difficulty for some time. The companys contribution format income statement for the most recent month is given below:

Sales (12,700 units $20 per unit)

$

254,000

Variable expenses

127,000

Contribution margin

127,000

Fixed expenses

142,000

Net operating loss

$

(15,000)

Refer to the original data. The sales manager is convinced that a 10% reduction in the selling price, combined with an increase of $39,000 in the monthly advertising budget, will double unit sales. What will the new contribution format income statement look like if these changes are adopted?