Data concerning Wislocki Corporation's single product appear below: Per Unit $ 190 Selling price Variable expenses Contribution margin Percent of Sales 100% 20% 807 $152 Fixed expenses are $1,050,000 per month. The company is currently selling 9,600 units per month. Required: The marketing manager would like to introduce sales commissions as an incentive for the sales staff. The marketing manager has proposed a commission of $10 per unit. In exchange, the sales staff would accept an overall decrease in their salaries of $104,000 per month. The marketing manager predicts that introducing this sales incentive would increase monthly sales by 460 units. What should be the overall effect on the company's monthly net operating income of this change? Change in net operating income Giannini Inc., which produces and sells a single product, has provided the following contribution format income statement for March: Sales (5,000 units) Variable expenses Contribution margin Fixed expenses Net operating income $ 300,000 150,000 150,000 105,900 $ 44,100 Required: Redo the company's contribution format income statement assuming that the company sells 5,200 units. (Do not round intermediate calculations.)