Wheeler Corporation's most recent income statement follows:

	Total		Per Unit
Sales (7,100 units)	$	186,730	$	26.30
Variable expenses		125,670		17.70
Contribution margin		61,060	$	8.60
Fixed expenses		55,100
Net operating income	$	5,960

Required:

Prepare a new contribution format income statement under each of the following conditions (consider each case independently):

1.	The sales volume increases by 90 units. (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "$" sign in your response.)

Contribution Income Statement
	Total
(Click to select)Fixed expensesSalesContribution marginNet operating income (loss)Variable expenses	$
(Click to select)Net operating income (loss)Variable expensesContribution marginFixed expensesSales
(Click to select)SalesNet operating income (loss)Contribution marginFixed expensesVariable expenses
(Click to select)SalesNet operating income (loss)Contribution marginVariable expensesFixed expenses
(Click to select)SalesNet operating income (loss)Contribution marginFixed expensesVariable expenses	$

2.	The sales volume declines by 90 units. (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "$" sign in your response.)

Contribution Income Statement
	Total
(Click to select)Contribution marginFixed expensesVariable expensesNet operating income (loss)Sales	$
(Click to select)SalesFixed expensesVariable expensesContribution marginNet operating income (loss)
(Click to select)Fixed expensesVariable expensesSalesNet operating income (loss)Contribution margin
(Click to select)Net operating income (loss)Variable expensesContribution marginFixed expensesSales
(Click to select)Variable expensesFixed expensesNet operating income (loss)SalesContribution margin	$

3.	The sales volume is 6,100 units. (Input all amounts as positive values except losses which should be indicated by a minus sign. Omit the "$" sign in your response.)

Contribution Income Statement
	Total
(Click to select)Fixed expensesContribution marginVariable expensesSalesNet operating income (loss)	$
(Click to select)SalesNet operating income (loss)Contribution marginVariable expensesFixed expenses
(Click to select)Net operating income (loss)Fixed expensesSalesContribution marginVariable expenses
(Click to select)Contribution marginNet operating income (loss)SalesVariable expensesFixed expenses
(Click to select)Fixed expensesSalesNet operating income (loss)Contribution marginVariable expenses	$