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

Sales (8,800 units)	$ 501,600
Variable expenses	272,800
Contribution margin	228,800
Fixed expenses	133,500
Net operating income	$ 95,300

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

• $87,719

• $95,300

• $55,400

• $77,100