Wheeler Corporation's most recent income statement follows: Total Per Unit Sales (8,000 units) $213,600 $26.70 Variable expenses Contribution margin Fixed expenses Net operating income 140,000 17.50 73,600 $ 9.20 55,600 $ 18,000 Required. Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 70 units. (Input all amounts as positive values except losses which should be indicated by a minus sign.) Contribution Income Statement Total Sales Variable expenses Contribution margin Fixed expenses Net operating income (loss)