Sales (40,000 units) Variable expenses Contribution margin Fixed expenses Net operating income. How much net operating income does Total $ 400,000 280,000 Per Unit $10.00 7.00 120,000 $ 3.00 41,000 $ 79,000 income statement for last month: expect to earn if the selling price per unit increases by 20%, variable expenses increase by 20 cents per unit, and the number of units sold decreases by 8% ? O $95,800 O $135.640 O $114,720 O $50,200