Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November.

Sales (5,700 units)

$

319,200

Variable expenses

188,100

Contribution margin

131,100

Fixed expenses

106,500

Net operating income

$

24,600

1.If the company sells 5,300 units, its net operating income changes to what assuming fixed expenses do not change? Show the answer using the contribution margin ratioand check it showing a revised contribution format income statement.