Whirly Corporation's most recent income statement is shown below: Sales (7,100 units) Variable expenses $234,300 $33.00 134,900 19.00 99,400 $14.00 Contribution margin Fixed expenses 54,800 Net operating income $44,600 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 80 units Whirly Corporation Contribution Income Statement Total Per Unit 0 $ 0