ABC Company sells one product and reported the following: Sales Variable expenses Contribution margin Fixed expenses Net operating Income Total $120,000 72.000 48,000 32.000 $16.000 Per Unit $30 18 $12 ABC would like to increase its selling price by $2 per unit, and feels that this would decrease unit sales volume by 5%. If this change is made, ABC's net operating income is expected to be $17,600 $21,200 $23,600 $22,800