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)	$	285,000
Variable expenses		150,000
Contribution margin		135,000
Fixed expenses		105,600
Net operating income	$	29,400

Required:

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