Florek Inc. produces and sells a single product. The company has provided its contribution format income statement for March.

Sales (5,600 units)	$	224,000
Variable expenses		117,600
Contribution margin		106,400
Fixed expenses		86,700
Net operating income	$	19,700

If the company sells 5,800 units, its net operating income should be closest to:

$23,500

$19,700

$27,700

$20,404