The following static budget is provided: Units Sales Less variable costs: Manufacturing costs 22,000 Units $264,000 $ 77,000 $ 50,600 $136,400 Selling and administrative costs Contribution margin Less fixed costs: Manufacturing costs. $ 24,200 Selling and administrative costs. $ 18,700 Net Income $ 93,500 What will budgeted net income equal if 23,000 units are produced and sold? (Do not round intermediate calculations.)