Sorin Inc., a company that produces and sells a single product, has provided its contribution format income statement for January. Sales (4,100 units) Variable expenses Contribution margin Fixed expenses Net operating income $123,000 67,650 55,350 39,900 $ 15,450 If the company sells 4,800 units, its total contribution margin should be closest to: (Do not round intermediate calculations.) Nocum Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (3,000 units) Variable expenses Contribution margin Fixed expenses Net operating income $120,000 90,000 30,000 21,000 $ 9,000 If sales decline to 2,900 units, the net operating income would be closest to