Florek Inc. produces and sells a single product. The company has provided its contribution format income statement for March. Sales (7,100 units) $ 284,000 Variable expenses 184,600 Contribution margin 99,400 Fixed expenses 87,600 Net operating income $ 11,800 If the company sells 7,300 units, its net operating income should be closest to:

$14,600

$11,800

$19,800

$12,132