O’Brien, Inc.’s, 2010 contribution margin income statement shows the following:

Sales @ $8 per unit

$ 160,000

Less: Variable expense

(128,000)

Contribution margin

$ 32,000

Less: Fixed expenses

(44,000)

Operating income (loss)

$ (12,000)

If O’Brien, Inc.’s, advertising costs increased by $8,000, by how much would sales have to increase for the company to achieve an operating income of $6,000?

a. $66,000.

b. $96,000.

c. $102,000.

d. $130,000.

e. None of the above.