Operating results for department B of Shaw Company during 2016 are as follows:

Sales	$800,000
Cost of goods sold	480,000
Gross profit	$320,000
Direct expenses	$215,000
Common expenses	123,000
Total expenses	$338,000
Net loss	$(18,000)

If department B could maintain the same physical volume of product sold while raising selling prices an average of 10% and making an additional advertising expenditure of $50,000, what would be the effect on the departments net income or net loss? (Ignore income tax in your calculations.)