The following is Aykroyd Corporation's contribution format income statement for last month:

Sales	$4,000,000
Less variable expenses	2,800,000
Contribution margin	1,200,000
Less fixed expenses	720,000
Net income	$ 480,000

The company has no beginning or ending inventories. A total of 80,000 units were produced and sold last month. (Note that this is the same data provided for the previous question.) If sales increase by 400 units, how much should net income increase?

		$1,600
		$6,000
		$10,000
		$19,200