Omar Industries manufactures two products: Regular and Super. The results of operations for $20$x$1$ follow.

Regular Super Total

Units $12,0003,00015,000$

Sales revenue $ $360,000$ $ $600,000$ $ $960,000$

Less: Cost of goods sold $276,000360,000636,000$

Gross Margin $ $84,000$ $ $240,000$ $ $324,000$

Less: Selling expenses $84,000146,000230,000$

Operating income $($loss$)$ $ $0$ $ $94,000$ $ $94,000$

Fixed manufacturing costs included in cost of goods sold amount to $$4$ per unit for Regular and $$20$ per unit for Super. Variable selling expenses are $$5$ per unit for Regular and $$20$ per unit for Super; remaining selling amounts are fixed.

If Omar Industries eliminates Regular and uses the available capacity to produce and sell an additional $1,400$ units of Super, what would be the impact on operating income?

Multiple Choice

$$22,000$ increase

$$28,000$ increase

$$40,000$ increase

$$68,000$ increase

None of the answers is correct.