Colen Corporation produces and sells a single product. In January, the company sold 2,000 units. Its total sales were $164,000, its total variable expenses were $81,000, and its total fixed expenses were $57,900. Required: a. Compute the company's Net operating income for January. (Do not round intermediate calculations. Omit the "$" sign in your response.) Net operating income $ b. Compute the company's Net operating income assuming that the company sells 1,900 units. (Do not round intermediate calculations. Omit the "$" sign in your response.) Net operating income