A company which produces and sells a single product, has provided the following contribution format income statement for March:

Sales $(5,000$ units$)$ $ $290,000$

Variable expenses $175,000$

Contribution margin $115,000$

Fixed expenses $104,100$

Net operating income $ $10,900$

Required:

Redo the company's contribution format income statement assuming that the company sells $5,200$ units. $($Do not round intermediate calculations.$)$