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

Sales (3,400 units)	$	112,200
Variable expenses		50,490
Contribution margin		61,710
Fixed expenses		45,700
Net operating income	$	16,010

If the company sells 3,900 units, its total contribution margin should be closest to: (Do not round intermediate calculations.)

Multiple Choice

• $61,710

• $70,785

• $92,700

• $18,364