Westwind Inc. presented the following contribution format income statement for November, recognizing the one product it makes and sells: Sales (5,000 units) Variable expenses Contribution margin Fixed expenses Net operating income $ 320,000 175,000 145,000 106,300 $ 38,700 Required: Prepare the company's contribution format income statement assuming that the company expects to sell 5,200 units in the next month. (Do not round intermediate calculations.)