Please also show me the calculating process of the answer. Thank you!

Analyzing Operational Changes Operating results for department B of Delta Company during 2016 are as follows: Sales Cost of goods sold Gross profit Direct expenses Common expenses Total expenses Net loss $540,000 378,000 162,000 120,000 66,000 186,000 $(24000) Suppose that department B could increase physical volume of product sold by 10% if it spent an additional $18,000 on advertising while leaving selling prices unchanged What effect would this have on the department's net income or net loss? (ignore income tax in your calculations.) Use a negative sign to indicate a net loss answer: otherwise do not use negative signs with your answers Sales Cost of goods sold Gross proft Direct expenses