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Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November.

 
Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November.

Sales (5,700 units)              $319,200
Variable expenses               188,100
Contribution margin            131,100
Fixed expenses                  106,500
Net operating income         $ 24,600

If the company sells 5,300 units, its net operating income should be closest to:
A) $24,600
B) $2,200
C) $22,874
D) $15,400