Data concerning Header Corporation's single product appear below:
	Per Unit	Percent of Sales
Selling price	$190	100%
Variable expenses	33	20%
Contribution margin	$157	80%
Fixed expenses are $1,050,000 per month. The company is currently selling 9,600 units per month.
Required: Show your work.
a. Construct the company's contribution format income statement for 9,600 units. (Do not round intermediate calculations.)
b. The marketing manager would like to introduce sales commissions as an incentive for the sales staff. The marketing manager has proposed a commission of $11 per unit. In exchange, the sales staff would accept an overall decrease in their salaries of $104,000 per month. The marketing manager predicts that introducing this sales incentive would increase monthly sales by 470 units.
c. What will be the overall effect on the company's monthly net operating income of this change?