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

		Amount	Percent of Sales
Sales	$	133,000	100%
Variable expenses		53,200	40%
Contribution margin		79,800	60%
Fixed expenses		16,000
Net operating income	$	63,800

Construct a new contribution format income statement for the company assuming a 24% increase in sales.

Engberg Company
Contribution Income Statement
	Total
Sales	$
Variable expenses
Contribution margin
Fixed expenses
Net operating income	$