Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November. Sales (7,200 units) $ 338,400 Variable expenses 194,400 Contribution margin 144,000 Fixed expenses 103,500 Net operating income $ 40,500 If the company sells 7,100 units, its net operating income should be closest to:

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005