EXERCISE 4-1 Preparing a Contribution Format Income Statement [L01] Whirly Corporation's most recent income statement is shown below: Total Per Unit Sales (10,000 units) Variable expenses $35.00 $350,000 200,000 20.00 $15.00 Contribution margin Fixed expenses 150,000 135,000 $15,000 Net operating income Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): The sales volume increases by 100 units. 2. The sales volume decreases by 100 units. 3. The sales volume is 9,000 units. EV