Lister Corporation Has Provided the Following Contribution Format Income Statement

Lister Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. If sales decline to 2,900 units, the net operating income would be closest to: (Round your intermediate calculations to 2 decimal places.)

A) $1,050
B) $30,450
C) $10,150
D) $9,450