Whirly Corporation's most recent income statement is shown below: Sales (8,400 units) Variable expenses Total $ 260,400 159,600 Per Unit $31.00 19.00 Contribution margin Fixed expenses 100,800 55,800 $12.00 Net operating income $ 45,000 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 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 2. The sales volume decreases by 60 units. Whirly Corporation Contribution Income Statement Total Per Unit 0 $ 3. The sales volume is 7,400 units. Whirly Corporation Contribution Income Statement Total Per Unit 0 $