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