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

Sales (3,100 units)	$	86,800
Variable expenses		38,192
Contribution margin		48,608
Fixed expenses		36,900
Net operating income	$	11,708

If the company sells 3,500 units, its total contribution margin should be closest to: (Do not round intermediate calculations.)

Multiple Choice:

A) $54,880

B) $13,219

C) $48,608

D) $79,900