Giannini Incorporated, which produces and sells a single product, has provided the following contribution format income statement for March: Sales (5,000 units) $ 290,000 Variable expenses 175,000 Contribution margin 115,000 Fixed expenses 104,100 Net operating income $ 10,900 Required: Redo the company's contribution format income statement assuming that the company sells 5,200 units. Note: Do not round intermediate calculations