EXERCISE 5-1 The Effect of Changes in Sales Volume on Net Operating Income 105-- Whirly Corporation's contribution format income statement for the most recent month is shown below: Total Per Unit Sales (10,000 units) $350,000 $35,00 Variable expenses 200,000 20.00 Contribution margin 150,000 $15.00 Fixed expenses 135.000 Nantino income. S 10.000 EXERCISE 5-1 The Effect of Changes in Sales Volume on Net Operating Income 105-- Whirly Corporation's contribution format income statement for the most recent month is shown below: Total Per Unit Sales (10,000 units) $350,000 $35,00 Variable expenses 200,000 20.00 Contribution margin 150,000 $15.00 Fixed expenses 135.000 Nantino income. S 10.000