Giroux Corporation produces and sells one single model of a tennis racket. The company's contribution format income statement for January appears below:

Sales (5,000 units)	$	290,000
Variable expenses		175,000
Contribution margin		115,000
Fixed expenses		104,100
Net operating income	$	10,900

Required:

Assuming no change in cost behavior, calculate Giroux's net operating income assuming the company sells 5,200 units instead of the 5,000 units. (Omit the "$" sign in your response.)

Net operating income

$