Webster company has provided the following data:

Sales 3,000 units Sales Price $70 per unit Variable cost $50 per unit

Fixed Costs $25,000

a. Prepare a Contribution Income statement based upon the above information

b. Prepare a Contribution Income Statement based upon the above information assuming the following changes: sales volume (units) decreases by 25%, and the variable cost per unit increases by 15%, and all other factors remain the same, net operating income will be: