Sunshine Corporation's contribution format income statement for October is shown below. Sales (24,000 units) Variable expenses Contribution margin Fixed expenses Net operating income $228,000 102,000 126,000 54,000 $ 72,000 Sunshine is considering a major marketing plan, increasing advertising by $40,000 and dropping the selling price by $1.30/unit. If the action results in an increase in sales of 12,000 units, what would be the new net operating income?