Florek Inc. produces and sells a single product. The company has provided its contribution format income statement for March. Sales (5,700 units) $228,000 Variable expenses 131,100 Contribution margin 96,900 Fixed expenses 86,300 Net operating income $10,600 If the company sells 5,900 units, its net operating income should be closest to: $14,000 $10,600 $18,600 $10,972