Giannini Inc., which produces and sells a single product, has provided the following contribution format income statement for March: Sales (5,000 units) $ 300,000 Variable expenses 150,000 Contribution margin 150,000 Fixed expenses 105,900 Net operating income $ 44,100 Required: Redo the company's contribution format income statement assuming that the company sells 5,200 units. (Do not round intermediate calculations.)