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

Sales (5,100 units) $ 499,800

Variable costs 321,300

Contribution margin 178,500

Fixed costs 135,900

Operating profit $ 42,600

If the company sells 4,900 units, its operating profit should be closest to:

$33,929.

$40,929.

$7,000.

$35,600.