$ Whirly Corporation's most recent income statement is shown below: Total Per Unit Sales (7,000 units) 238,000 $ 34.00 Variable expenses 133,000 19.00 Contribution margin 105,000 $ 15.00 Fixed expenses 55,200 Net operating income $ 49.800 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 100 units. Whirly Corporation Contribution Income Statement Total Per Unit Sales 0 $ 0 $ 0 2. The sales volume is 6,000 units. Whirly Corporation Contribution Income Statement Total Per Unit 0 $ 0 $ 0