Giannini Inc., which produces and sells a single product, has provided the following contribution format income statement for March:

Sales (5,000 units)	$	330,000
Variable expenses		175,000
Contribution margin		155,000
Fixed expenses		104,900
Net operating income	$	50,100

Required:

Redo the company's contribution format income statement assuming that the company sells 5,200 units. (Do not round intermediate calculations.)