Engberg company installs law sod in home yards. The companys most recent monthly contribuito format income statement follows:

	Amount ($)	Percent of sales (%)
Sales	80,000	100
Variable expenses	32000	40
Contribution margin	48000	60
Fixed expenses	38000
Net operating incoming	10000

Construct a new contribution format income statement for the company assuming a 5% in crease in sales?

	Amount	Percent of sales
sales
Variable expenses
Contribution margin	0	0
Fixed expenses
Net operating loss	0