Litke Corporation, a company that produces and sells a single product, has provided its contribution format income statement for February.
Sales (5,400 units).........$129,000
Variable expenses.......... 59,400
Contribution Margin........ 70,200
Fixed Expenses............. 54,600
Net Operating Income..... 15,600
If the company sells 5,100 units, its net operating income should be closest to: