Whirly Corporation's most recent income statement is shown below: Sales (8,700 units) Variable expenses Total $278,400 165,300 Per Unit $32.00 19.00 $ 13.00 Contribution margin Fixed expenses 113,100 55,100 Net operating income $ 58,000 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 0 0 $ 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 7,700 units. Whirly Corporation Contribution Income Statement Total Per Unit 0 $ 0 $ 0