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Sand Inc., a company that produces and sells a single product, has provided its contribution format...

Sand Inc., a company that produces and sells a single product, has provided its contribution format income statement for January.

Sales (5,000 units) $ 145,000
Variable expenses 58,000
Contribution margin 87,000
Fixed expenses 63,500
Net operating income $ 23,500

If the company sells 5,700 units, its total contribution margin should be closest to

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