Feather Friends, Incorporated, distributes a high-quality wooden birdhouse that selis for $40 per unit. Variable expenses are $20.00 per unit, and fixed expenses total $180,000 per year. Its operating results for last year were as follows: The sales manager is convinced that a 15% reduction in the selling price, combined with a $80,000 increase in advertising, would increase this year's unit sales by 25%. If the sales manager's ideas are implemented, how much will net operating income increase or decrease over last year? (Negative amounts should be input with a minus sign.)