May 4,800 $ 168,000 86,400 81,600 June 5,000 $ 175,000 90,000 85,000 July 5,500 $ 192,500 99,000 93,500 Sales in units Sales Cost of goods sold Gross margin Selling and administrative expenses: Advertising Shipping Salaries and commissions Total selling and administrative expenses Net operating income 17,000 16,800 29,600 63,400 $ 18,200 17,000 17,500 30,000 64,500 $ 20,500 17,000 19,250 31,000 67,250 $ 26,250 What is the estimated net operating income if the company sells 5,040 units