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 3,500 $101,500 68,000 33,500 13,000 $ 20,500 Year 2 3,000 $87,000 60,000 27,000 12,000 $15,000 Assuming that cost behavior did not change over the two-year period, what is Li Company's contribution margin in Year 2? Multiple Choice o $33,000 o $32,000 o $39,000 o $69,000