The following static budget is provided: Units Sales Less variable costs: Manufacturing costs Selling and administrative costs Contribution margin Less fixed costs: 23,000 Units $276,000 $ 75,900 $ 48,300 $151,800 Manufacturing costs $ 41,400 Selling and administrative costs. Net Income $ 28,750 $ 81,650 What will budgeted net income equal if 24,000 units are produced and sold? (Do not round intermediate calculations.)