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Preparing a Contribution Format Income Statement. Wheeler Corporation's most recent income statement follows. Total Per Unit Sales (8,000 units) $208,000 $26.00 Variable expenses 244.000 18.00 Contribution margin 64.00 $8.00 Fixed expenses 56.00 Net Operating income $8,000 Required: Prepare a new Contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 50 units 2. The sales volume declines by 50 units. 3. The sales volume is 7,000 units