Remmel Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range.

Sales (6,000 units)	$	300,000
Variable expenses		240,000
Contribution margin		60,000
Fixed expenses		59,000
Net operating income	$	1,000

If the selling price increases by $3 per unit and the sales volume decreases by 400 units, the net operating income would be closest to:

Multiple Choice

$19,000

$17,733

$13,800

$16,800