Dimitrov Corporation, a company that produces and sells a single product, has provided its contribution format income statement for July.

Sales (8,200 units)	$467,400
Variable expenses	303,400
Contribution margin	164,000
Fixed expenses	103,500
Net operating income	$60,500

If the company sells 8,100 units, its net operating income should be closest to:

$56,000

$59,979

$60,500

$58,500