Sorin Inc., a company that produces and sells a single product, has provided its contribution format income statement for January. Sales (4,200 units) $155,400Variable expenses 100,800Contribution margin 54,600Fixed expenses 42,400Net operating income $ 12,200If the company sells 4,600 units, its total contribution margin would be:A) $54,600B) $59,800C) $69,400D) $13,362