Sorin Incorporated, 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:

$61,710

$70,785

$92,700

$18,364

None of the answer selections are correct.