Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November. Sales (6,900 units) $400,200
Variable expenses 262,200
Contribution margin 138,000
Fixed expenses 103,500
Net operating income $34,500

If the company sells 6,800 units, its net operating income should be closest to:

a. $33,979
b. $32,500
c. $34,500