Sorin Inc., a company that produces and sells a single product, has provided its contribution format income statement for January.

Sales (3,400 units)	$	68,000
Variable expenses		27,880
Contribution margin		40,120
Fixed expenses		32,100
Net operating income	$	8,020

If the company sells 3,700 units, its total contribution margin should be closest to: (Do not round intermediate calculations.)

Multiple Choice

• $40,120

• $43,660

• $78,100

• $8,728