The following income statements are provided for LI Company's last two years of operation: Number of units produced and sold Sales revenue Cost of goods sold Gross margin General, selling, and administrative expenses Net income Year 1 4.000 $59, 200 29,000 30,200 9,700 $20,500 Year 2 3,200 $ 47,360 25,000 22,360 8, 420 $13,940 Assuming that cost behavior did not change over the two-year period, what is Li Company's contribution margin in Year 2? O $26,240 $72.240 525.240 $32.240