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

Sales (3,600 units)	$	306,000
Variable costs		180,000
Contribution margin		126,000
Fixed costs		104,700
Operating profit	$	21,300

If the company sells 3,400 units, its operating profit should be closest to:

A. $13,117

B. $20,117

C. $7,000

D. $14,300