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

Sales (5,000 units)	$ 300,000
Variable expenses	150,000
Contribution margin	150,000
Fixed expenses	105,900
Net operating income	$ 44,100

Required:

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