UPDATE 2-VW posts surprise profit gain amid record sales


* Q1 opg profit 3.2 bln eur vs Rtrs poll avg 2.7 bln * Q1 revenue up 26 pct to 47.3 bln eur, reflecting MAN * Confirms outlook for 2012 to match 2011 opg profit * Says expects to increase deliveries and revenue * Shares up 6 pct, top Dax gainer (Adds analyst comment, background) By Andreas Cremer BERLIN, April 26 (Reuters) - Germany's Volkswagen posted an unexpected gain in first-quarter profit, surprising analysts and bucking a trend of poor performance by European carmakers because of its ...

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