Assume the following information: Sales Variable expenses Contribution margin Fixed expenses Net operating income Amount $ 300,000 120,000 Per Unit $ 40 16 180,000 57,000 $ 24 $ 123,000 If the selling price per unit increases by 10% and unit sales drop by 5%, then the best of estimate of the new net operating income is: Multiple Choice $130,000 $136,800 $142.500 $147,000 D