Wheeler Corporation's most recent income statement follows TotalPer Unit Sales (8,600 units) Variable expenses $226,180 $26.30 153,080 17.80 Contribution margin Fixed expenses 73,100 $ 8.50 56,000 Net operating income $ 17,100 Required Prepare a new contribution format income statement under each of the following conditions (consider each case independently) 1. The sales volume increases by 60 units. (Input all amounts as positive values except losses which should be indicated by a minus sign.) Con tribution Income Statement Total Sales Variable expenses Contribution margin Fixed expenses Net operating income (loss)