Wheeler Corporation's most recent income statement follows: Sales $(8,000$ units$)-$ $$208,000,$ per unit $-$ $$26\mathrm{.}00$ Variable expenses $-$ $$144,000,$ per unit $-$ $$18\mathrm{.}00$ Contribution margin $-$ $$64,000,$ per unit $$8\mathrm{.}00$ Fixed expenses $-$ $$56,000$ Net operating income $-$ $$8,000$ Required: Prepare a new contribution format income statement under each of the following conditions. The sales volume is $7,000$ units.