?Sales (26,000 units).........$650,000

Var Expenses..................442,000

Contribution Margin..........208,000

Fixed Expenses.................234,000

Net Operating loss............$(26,000)

The sales manager is convinced that a $60,000 expenditure on advertising will increase unit sales by 50% without any other increase in fixed expenses. If the sales manager is correct, the company's net operating income would increase by: