Giannini Incorporated, which produces and sells a single product, has provided the following contribution format income statement for March: Sales (5,000 units) Variable expenses Contribution margin Fixed expenses Net operating income Required: $ 285,000 150,000 135,000 104,000 $ 31,000 Redo the company's contribution format income statement assuming that the company sells 5,200 units. Note: Do not round intermediate calculations.