The Black Shoe Company produces its famous Madison shoe, which sells for $60 per pair. The operating income for 2020 is as follows: Sales: $300,000 Variable costs: $120,000 Fixed costs: $108,000 The company hopes to increase its profitability in the coming year and is considering investing in a $30,102 advertising campaign that would increase sales by 21.8%. What would the new operating income be?