Ofarrell Corporation, a company that produces and sells a single product, has provided its contribution format income statement for March Sales (6,500 units) Variable expenses Contribution margin Fixed expenses Net operating income $442,000 312,000 130,000 11M3,500 $26,500 If the company sells 6,400 units, its net operating income should be closest to: $22,000 O $25,979 $26,500 O $24,500 Spartan Systems reported total sales of $500,000, at a price of $20 and per unit variable expenses of $13. for the sales of their single product. Sales Variat Total Per Unit $500,000 $20 325,000 13 penses Contribution margin 175,000 $7 Fixed expenses 120,000 Net operating income $55,000 What is the amount of contribution margin if sales volume increases by 30%? (Round your intermediate calculations to 2 decimal places and your final answer to the nearest whole number) $78,000 $227,500 $180,000 $42.000