Ofarrell Corporation, a company that produces and sells a single product, has provided its contribution format income statement for March.

Sales (5,000 units) $ 205,000

Variable expenses 125,000

Contribution margin 80,000

Fixed expenses 62,400

Net operating income $ 17,600

If the company sells 5,400 units, its net operating income should be closest to:

$19,008

$17,600

$24,000

$34,000