For OBrien Company, selling price is $30 per unit and variable costs are $18 per unit. Fixed costs are $90,000. OBrien expects to sell 9,000 units next year. OBrien feels if they increasing annual advertising by $20,000, they can increase unit sales by 5% despite raising the selling price by $1 per unit. What effect will these changes have on OBriens profit?

A $14,600 decrease. B $ 5,150 decrease. C $12,850 increase. D $14,850 increase.