Shape Co$.$ is currently selling $153,000$ units of its product at $$18$ per unit. The

company has decided to start a new advertising strategy that would cost $$44,000.$ As a

result of the new advertising, the marketing department is estimating that there will be

a $7\%$ increase in sales volume. The variable cost per unit is $$10.$ What will be the overall

result of this decision?

a$.$ An increase in sales of $$41,680$

b$.$ A decrease in operating income of $$44,000$

c$.$ An increase in sales of $$85,680$

d$.$ An increase in operating income of $$41,680$

e$.$ A decrease in operating income of $$85,680$

f$.$ An increase in sales of $$44,000$

g$.$ No impact on the income statement

h$.$ None of the above