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

Sales $(7,400$ units$)$ $ $259,000$

Variable expenses $148,000$

Contribution margin $111,000$

Fixed expenses $87,300$

Net operating income $ $23,700$

If the company sells $7,600$ units, its net operating income should be closest to: $($Do not round intermediate calculations.$)$