A company produces and sells 5,000 units of a single product. The contribution format income statement for a given month follows:

Sales (5,000 units)	$ 295,000
Variable expenses	100,000
Contribution margin	195,000
Fixed expenses	105,800
Net operating income	$ 89,200

In the space below, create the company's contribution format income statement assuming that the company sells 5,200 units.

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