During 2013, the JKL Restaurant had sales revenues and food costs of $830,000 and $620,000, respectively. During 2014, JKL plans to introduce a new menu item that is expected to increase sales revenues by $104,000 and food costs by $41,000. Assuming no changes are expected for the other food items, operating profits for 2013 are expected to increase by

$273,000
	$104,000.
	$63,000.
	$41,000.