Giannini Incorporated, which produces and sells a single product, has provided the following contribution format income statement for March: Sales (5,000 units) $ 295,000 Variable expenses 150,000 Contribution margin 145,000 Fixed expenses 104,200 Net operating income $ 40,800 Required: Redo the company's contribution format income statement assuming that the company sells 5,200 units. (Do not round intermediate calculations.)