Gonyo Inc., which produces and sells a single product, has provided the following contribution format income statement for December appears below: Sales (5,000 units) $ 320,000 Variable expenses 175,000 Contribution margin 145,000 Fixed expenses 106,300 Net operating income $ 38,700 Required: Redo the company's contribution format income statement assuming that the company sells 5,200 units. What is the net operating income?