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 variable cost per unit increases by $10, spending on advertising increases by $1,500, and unit sales increase by 15,800 units, the net operating income would be closest to:

Multiple Choice

$91,200

$12,500

$114,100

$5,700