Sjostrom Corporation Has Provided the Following Contribution Format Income Statement

Sjostrom Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. If the selling price increases by $3 per unit and the sales volume decreases by 600 units, the net operating income would be closest to:

A) $24,800
B) $35,000
C) $19,200
D) $32,000