Hudson Company reports the following contribution margin income statement.

HUDSON COMPANY
Contribution Margin Income Statement
For Year Ended December 31
Sales (10,700 units at $300 each)	$ 3,210,000
Variable costs (10,700 units at $240 each)	2,568,000
Contribution margin	642,000
Fixed costs	504,000
Income	$ 138,000

The marketing manager believes that increasing advertising costs by $98,000 will increase the company's sales volume to 12,100 units. Prepare a contribution margin income statement for the next year assuming the company incurs the additional advertising costs.