Sales (2,900 units) ............................ .$226,200 Variable Expenses................................... 95,700 Contribution Margin ............................. ..$130,500 Fixed Expenses......................................... 95,600 Net Operating Income...............................$ 34,900 Based on the contribution income statement , if 2,600 units were sold contribution margin should be closest to A) $107,100 B) $117,000 C) $ 31,290 D) $130,520