30) Lister Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. 90,000 58,500 Sales (3,000 units) Variable expenses Contribution margin Fixed expenses Net operating income 31,500 21,000 10,500 If sales increase to 3,040 units, the increase in net operating income would be closest to: (Kouna your intermediate calculations to 2 decimal places.) A) $420.00 B) $140.00 C) $1,200.00 D) $780.00