Based on a predicted level of production and sales of 28,000 units, a company anticipates total contribution margin of $89,600, fixed costs of $56,000, and operating income of $33,600. Based on this information, the budgeted operating income for 26,000 units would be:

• $94,769.

• $27,200.

• $117,600.

• $89,600.

• $33,600.