Sensabaugh Inc., a company that produces and sells a single product, has provided its contribution format income statement for January. Sales(1,800 units) $91,800 Variable Expense $59,400 Contribution Margin $32,400 Fixed exp $27,000 Net Operating income $5,400 If the company sells 1,600 units, its total contribution margin should be closest to: A) $22,200 B) $28,800 C) $4,800 D) $32,400