Whirly Corporation's most recent income statement is shown below: Sales (7,200 units) Total $244,800 Per Unit $34.00 Variable expenses 136,800 19.00 Contribution margin 108,000 $15.00 Fixed expenses 54,900 Net operating income $ 53,100 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 40 units. Whirly Corporation Contribution Income Statement Total Per Unit 0 S 0 $ 0