Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November. Sales (5,700 units) $ 319,200 188,100 Variable expenses Contribution margin Fixed expenses 131,100 106,500 Net operating income $ 24,600 If the company sells 5,300 units, its net operating income should be closest to: A) $24,600 B) $2,200 ho C) $22,874 D) $15,400