Operating results for department B of Delta Company during the year are as follows:

Sales $$520,000$

Cost of goods sold $378,000$

Gross profit $142,000$

Direct expenses $120,000$

Common expenses $66,000$

Total expenses $186,000$

Net loss $$(44,000)$

If department B could maintain the same physical volume of product sold while raising selling prices an average of $15\%$ and making an additional advertising expenditure of $$55,000,$ what would be the effect on the department's net income or net loss? $($Ignore income tax in your calculations.$)$

Use a negative sign with your answer to indicate if the effect increases the company's net loss.

If Department B increased its selling price by $15\%,$ the effect on net income $($loss$)$ would be $Answer

$.$