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)	$	315,000
Variable expenses		150,000
Contribution margin		165,000
Fixed expenses		106,200
Net operating income	$	58,800

Required:

Redo the company's contribution format income statement assuming that the company sells 5,200 units.

Net Operating Income ___________