Randall's Bakery has sales of $42,000 and a net profit margin of 5.8 percent. The firm estimates that sales will increase by 4.5 percent next year and that all costs will vary in direct relationship to sales. What is the pro forma net income? A) $2,545.62 B) $2,326.38 C) $2,533.44 D) $2,557.80 E) $2,436.00