1.

Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,200 units)	$	254,200	$	31.00
Variable expenses		155,800		19.00
Contribution margin		98,400	$	12.00
Fixed expenses		54,400
Net operating income	$	44,000

Required:

Prepare a new contribution format income statement under each of the following conditions (consider each case independently):

1.	The sales volume increases by 60 units.