Staley Co. manufactures computer monitors. The following is a summary of its basic cost and revenue data: Percent Per Unit $480 100 Sales price Variable costs 312 65 Unit contribution margin $168 35 Assume that Staley Co. is currently selling 600 computer monitors per month and monthly fixed costs are $80,000. If an $18,000 increase in the advertising budget would increase monthly sales by $60,000, the new level of operating income (TTB) for Staley Co. would be