Ibis Paper Company prepared the following static budget for November: State Budget Units/Volume S230 252000 SER Vanabe Corte Contribution Margin Operating Income Low 31100 If a flexible budget is prepared at a volume of 13.500 units, calculate the operating income at 13.500 units of production. The production level is within the relevant range. O 514 500 5144.000 5130,500 5162.500