Assume the following information:

	Amount	Per Unit
Sales	$ 300,000	$ 40
Variable expenses	120,000	16
Contribution margin	180,000	$ 24
Fixed expenses	60,000
Net operating income	$ 120,000

If unit sales increase by 23%, then the best of estimate of the new net operating income is:

Note: Do not round your intermediate calculations. possoble answers below

$69,600.

$161,400.

$189,000.

$166,000.