Decaprio Inc. produces and sells a single product. The company has provided its contribution format income statement for June.

Sales (5,500 units)	$	192,500
Variable expenses		82,500
Contribution margin		110,000
Fixed expenses		86,500
Net operating income	$	23,500

If the company sells 5,700 units, its net operating income should be closest to: (Do not round intermediate calculations.)