help me with this one !

Sand Inc., a company that produces and sells a single product, has provided its contribution format income statement for January.

Sales (3,500 units)	$	94,500
Variable expenses		41,580
Contribution margin		52,920
Fixed expenses		40,700
Net operating income	$	12,220

If the company sells 3,800 units, its total contribution margin should be closest to: (Do not round intermediate calculations.)