Whirly corporation most recent income statement is shown below:

Total Per Unit

Sales (7,600 units) 243,200 32.00

Variable Expenses 144,400 19.00

Contribution Margin 98,800

Fixed Expenses 55,300

Net Operating Income 43,500

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

2. The Sales Volume decreases by 60 units

3. The Sales Volume is 6,600