Gold Company reported the following: TOTAL PER UNIT Sales (20,000 units) $ 800,000 $ 40 Variable expenses 560,000 28 Contribution margin $ 240,000 $ 12 Fixed expenses 120,000 Net operating income $ 120,000 If Gold increased its variable expenses by $2 per unit and decreased its fixed expenses by $8,000, Gold's net operating income would be closest to: $128,000 $ 80,000 $168,000 $ 88,000