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

variable expenses,,,,,,,,,,,,,,,,,,,,,188,100

contribution margin................... 131,100

fixed expenses..........................106,500

net operating income..................24,600 If the company sells 5,300 units, its net operating income should be closest to: