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

Sales (6,900 units)	$	207,000
Variable expenses		96,600
Contribution margin		110,400
Fixed expenses		87,800
Net operating income	$	22,600

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

a.$22,600

b.$28,600

c.$25,800

d.$23,255