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

Sales (7,300 units)	$ 343,100
Variable expenses	189,800
Contribution margin	153,300
Fixed expenses	108,500
Net operating income	$ 44,800

If the company sells 7,100 units, its net operating income should be closest to:

a. $44,800

b. $40,600

c. $43,573

d. $35,400