9. Toye Corporation has provided its contribution format income statement for March. If the company's sales increase by 12%, its net operating income should increase by about:

Sales	$394,800
Variable Expense	$260,400
Contribution Margin	$134,400
Fixed exp	$113,200
Net Operating income	$21,200

A) 5%

B) 12%

C) 223%

D) 76%