Engberg Company installs lawn sod in home yards. The companys most recent monthly contribution format income statement follows:

	Amount	Percent of Sales
Sales	$ 80,000	100%
Variable expenses	32,000	40%
Contribution margin	48,000	60%
Fixed expenses	38,000
Net operating income	$ 10,000

Construct a new contribution format income statement for the company assuming a 5% increase in unit sales.

Engberg Company
Contribution Income Statement
	Amount	Percent of Sales
			%
			%
	0	0	%
	$0