Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November.

Sales (6,500 units)	$	403,000
Variable expenses		273,000
Contribution margin		130,000
Fixed expenses		103,500
Net operating income	$	26,500

If the company sells 6,400 units, its net operating income should be closest to: (Do not round intermediate calculations.)

Multiple Choice

A.$25,979

B.$24,500

C.$22,000

D.$26,500