Design PLC produces and sells a single product. The company has provided its contribution format income statement for October.

Sales $(4,600$ units$)$

$ $366,800$

Variable expenses

$279,400$

Contribution margin

$87,400$

Fixed expenses

$162,200$

Net operating income

$($$ $74,800)$

If the company sells $4,200$ units, its net operating income should be closest to:

Group of answer choices

$17,600$

$23,009$

$(82,400)$

$(24,000)$