31) Lister Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. 90,000 Sales (3,000 units) Variable expenses Contribution margin Fixed expenses Net operating income 58,500 31,500 21,000 10,500 $ If sales decline to 2,900 units, the net operating income would be closest to: (Round your intermediate calculations to 2 decimal places.) A) $1,050 B) $30,450 C) $10,150 D) $9,450 dite contribution format