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%
varible expenses	32,000	40%
ontribution margin	48,000	60%
fixed expenses	38,000

net operating income | $10.000 |

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

Engberg Company

Contribution Income Statement

	amount	percent of sales
sales
variable expenses
contribution margin	0	0
fixed expenses
Net Operating Income	0