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

Sales $(7,200$ units$)$

Variable expenses

Contribution margin

Fixed expenses

Net operating income

If the company sells $7,100$ units, its net operating income should be closest to:

Note: Do not round intermediate calculations.

Multiple Choice

$$39,979$

$$38,500$

$$40,500$

$$36,000$