Question 31: Whirly Corporation's most recent income statement 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 Net operating income. . . . .... $ 15,000 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1 . The sales volume increases by 100 units. 2. The sales volume decreases by 100 units. 3 . The sales volume is 9,000 units