$1.$ Assume the following information: Sales $ $300,000($per unit $=$ $ $40),$ Variable expenses $120,000($per unit $=16),$ Contribution margin $180,000($per unit $=$$ $24),$Fixed expenses $121,000,$ Net operating income $ $59,000.$ If the variable expenses increase by $$1$ per unit, the advertising expenditures increase by $$15,000,$ and unit sales increase by $5\%,$ then the best of estimate of the new net operating income is:

A$)$ $$59,375.$

B$)$ $$25,600.$

C$)$ $$45,125.$

D$)$ $$32,725.$