Whisk Company projects net sales in 2012 will be $6,000,000, in 2011, cash SG&A expenses were $800,000 or 16 percent of sales. If cash SG&A increases to 18 percent of sales in 2012, what will be the impact on cash flow (ignore income tax) of the change in SG&A as a percentage of sales? O A decrease of $120,000 An increase of $140,000 O A decrease of $160,000 O An increase of $100,000