Memofax, Inc. produces memory enhancement software for computers. Sales have been very erratic, with some months showing a profit and some months showing a loss. The companys contribution format income statement for the most recent month is given below

Sales (19,500 units at $40 per unit)	$	780,000
less: Variable expenses		585,000
Contribution margin		195,000
LEss: Fixed expenses		206,000
Net operating loss	$	(11,000)

The sales manager feels that an $23,000 increase in the monthly advertising budget, combined with an intensified effort by the sales staff, will result in a $145,000 increase in monthly sales. If the sales manager is right, what will be the effect on the companys monthly net operating income or loss?