Queens company is considering adding a new type of product, Product P, to its product lines. Below are revenue and variable-cost estimates prepared to help analyze this possible product introduction: Annual Sales 13,000 units Selling price per unit $60 Unit variable costs: Production $20 Selling $31 If Product P 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 P is introduced, it will likely boost sales of Queens company's current products, increasing the total contribution margin from current products by $25,000. 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.)