The following static budget is provided:

Units		28,000 units
Sales	$	280,000
Less variable costs:
Manufacturing costs	$	98,000
Selling and administrative costs	$	58,800
Contribution Margin	$	123,200
Less fixed costs:
Manufacturing costs	$	44,800
Selling and administrative costs	$	21,000
Net Income	$	57,400

What will be the budgeted net income if 26,000 units are produced and sold