Mellow, Inc. is currently selling 140,000 units of its product at $30 per unit, with variable costs per unit at $18. Management has decided to institute a new advertising campaign that would cost $65,000. The company estimates that there will be a 5 percent increase in sales volume. With all else remaining the same, what will be the result of this decision?

a. An increase in sales of $19,000

b. A decrease in operating income of $65,000

c. An increase in sales of $84,000

d. An decrease in operating income of $84,000

e. An increase in sales of $65,000

f. An increase in operating income of $19,000

g. No impact on the income statement

h. None of the above