Sjostrom Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range.

Sales (7,000 units)	$	280,000
Variable expenses		182,000
Contribution margin		98,000
Fixed expenses		84,000
Net operating income	$	14,000

If the selling price increases by $3 per unit and the sales volume decreases by 600 units, the net operating income would be closest to:

A) $24,800

B) $35,000

C) $19,200

D) $32,000

PLEASE SHOW ALL WORK!