Pedulla Inc., which produces and sells a single product has provided its contribution format income statement for February.

Sales $310,200

Variable Expenses 150,480

Contribution Margin 159,720

Fixed Expenses 86,900

Net operating Income 72,820

If the company sells 3,600 units, its net operating income should be closest to

A. 79,440

B. 72,820

C. 87,340

D. 72,000