Qin Company is considering adding a new type of product, Product F, to its product lines. Below are revenue and variable-cost estimates prepared to help analyze this possible product introduction: 12,500 units $50 Annual Sales Selling price per unit Unit variable costs: Production Selling $20 $11 If Product F is introduced, the product line will include $110,000 in annual fixed cost, composed of $27,000 in newly incurred fixed costs in production, $33,000 in newly incurred fixed costs in sales; and $50,000 in allocated corporate-level costs (reducing allocation to other product lines by $50,000). Also, if Product F is introduced, it will likely boost sales of Qin Company's current products, increasing the total contribution margin from current products by $26,000. Q: What is the change in the company's net operating income if the new product is introduced? (Key in a positive number if it is an increase, a negative number if it is a decrease.) A: $