Assume the following information:

Amount Per Unit

Sales $ $300,000$ $ $40$

Variable expenses $120,00016$

Contribution margin $180,000$ $ $24$

Fixed expenses $60,000$

Net operating income $ $120,000$

If unit sales increase by $24\%,$ then the best of estimate of the new net operating income is: $($Do not round your intermediate calculations.$)$

Multiple Choice

$$163,200.$

$$64,800.$

$$192,000.$

$$168,000.$