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 variable cost per unit increases by $10, spending on advertising increases by $1,500, and unit sales increase by 15,800 units, the net operating income would be closest to:

A) $12,500
B) $114,100
C) $91,200
D) $5,700