Shelhorse Corporation produces and sells a single product. Data concerning that product appear below:

	Per Unit			Percent of Sales
Selling price	$	190			100	%
Variable expenses		76			40	%
Contribution margin	$	114			60	%

Fixed expenses are $343,000 per month. The company is currently selling 3,800 units per month.

Required:

The marketing manager believes that a $12,000 increase in the monthly advertising budget would result in a 120 unit increase in monthly sales. What should be the overall effect on the company's monthly net operating income of this change?

Change in net income: