Trenton Company is a small but growing manufacturer of telecommunications equipement. Their manufacturing overtocad costs are all fixed. The cost structure of all expenses are inflexible, except sales force cost. The company has no sales force of its own at the moment, it relies completely on independent sales agents to market its products. The sales agents are compensated as follows: Commission rate Total fixed marketing expense 20% of sales $ 260 Jane Petersen, Trenton's controller, has just prepared the company's budgeted income statement for 2021 under the current plan for salesforce. She also made some notes. The statement follows: Trenton Company Budgeted Income Statement For 2021 Notes Sales $ 20,200 100% Direct materials 2,020 10% Direct labor 15% 3,030 Fixed manufacturing overhead 2,940 Marketing expense 4,300 20%+$260 Net operating income (before tax) $ 7.910 13 Trenton is considering starting its own marketing department. The sales people will receive a 10% commission with a fixed salary of $2360. Is this a good idea? What is the impact on their net operating income, if everything else stays the same. A. It is a good idea because their NOI will increase by $30. B. It is a good idea because their NOI will increase by $100. C. It is a bad idea because their NOI will decrease by $80. D. It is a bad idea because their NOI will decrease by $50. E. None of the above