Exercise 2-1 Whirly Corporation's most recent income statement is shown below: Total Per Unit Sales 260,700 33.00 Variable expenses 142,200 18.00 Contribution margin 118,500 15.00 Fixed expenses 55,200 Net operating income 63,300 7,900 units Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1 The sales volume increases by 100 units. 100 more units 2 The sales volume decreases by 100 units. 3 The sales volume is 6,900 units. 2 3 100 fewer units 6,900 total units