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

Sales (6,600 units)	$402,600
Variable expenses	270,600
Contribution margin	132,000
Fixed expenses	103,500
Net operating income	$28,500

If the company sells 6,500 units, its net operating income should be closest to:

$24,000

$26,500

$28,500

$27,979