Kyo Corporation produces and sells a single product. Data concerning that product appear below:

Sales	$780,000
Variable Expenses	546,000
Contribution Margin	$234,000
Fixed Expenses	180,000
Net Operating Income	$ 54,000

The company is currently selling 6,000 units per month. The marketing manager believes that a $5,000 increase in the monthly advertising budget would result in a 100 unit increase in monthly sales. What should be the overall effect on the company's monthly net operating income of this change?

	a.	decrease of $1,100
	b.	increase of $900
	c.	increase of $8,000
	d.	decrease of $4,100