Whirly Corporation's most recent income statement is shown below: Per Unit $31.00 18.00 $13.00 Total Sales (7,100 units) $ 220,100 Variable expenses 127,800 Contribution margin 92,300 Fixed expenses Net operating income 37,000 55,300 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. Whirly Corporation Contribution Income Statement Total Per Unit 0 2. The sales volume decreases by 60 units Whirly Corporation Contribution Income Statement Total Per Unit 0 $ 0 0 3.The sales volume is 6,100 units. Whirly Corporation Contribution Income Statement Total Per Unit 0 $ 0 0