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

Sales (4,100 units)	$ 123,000
Variable expenses	67,650
Contribution margin	55,350
Fixed expenses	39,900
Net operating income	$ 15,450

If the company sells 4,800 units, its total contribution margin should be closest to: (Do not round intermediate calculations.)

Multiple Choice

A. $55,350

B. $64,800

C. $72,900

D. $18,088