Advanced Enterprises reports year-end information from 2018 as follows: Sales Cost of goods sold Gross margin (161,000 units) Operating expenses Operating income wp $966,000 644,000 322,000 267,000 $55,000 Advanced is developing the 2019 budget. In 2019 the company would like to increase selling prices by 14.5%, and as a result expects a decrease in sales volume of 11%. All other operating expenses are expected to remain constant. Assume that cost of goods sold is a variable cost and that operating expenses are a fixed cost.