40. Eberly Corporation sold 1,800 selfie sticks during January. Sales revenue was $91,800 and variable expenses totaled $59,400 for the month of January. The company incurs fixed expenses of $27,000 per month. Due to declining popularity of the selfie stick, the company expects to sell only 1,600 selfie sticks during February. Calculate an estimate of Eberly Corporations expected net operating income for the month of February.