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

Sales (6,300 units) $ 403,200

Variable expenses 277,200

Contribution margin 126,000

Fixed expenses 103,500

Net operating income $ 22,500

If the company sells 6,200 units, its net operating income should be closest to: (Do not round intermediate calculations.)

Multiple Choice

A. $21,979

B. $20,500

C. $22,500

D. $18,000