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)	$	310,000
Variable expenses		125,000
Contribution margin		185,000
Fixed expenses		106,100
Net operating income	$	78,900

Required:

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