13) Sorin Inc, a company that produces and sells a single product, has provided its contribution format income statement for January. Sales (4,200 units) Variable expenses Contribution margin Fixed expenses Net operating income S 155,400 100,800 54,600 42,400 If the company sells 4,600 units, its total contribution margin should be closest to A) $54,600 B) $69,400 C) $13,362 D) $59,800