Oferrell Corporation, a company that produces and sells a single product, has provided its contribution format income statement for March Variable expenses Contribution margin Fored expenses Net operating Income $ 268,000 140.700 127300 75,800 $ 51,500 If the company sells 7100 units, its net operating income should be closest to O $54.575 O $51.500 O $59.100 O $67,500