Whirly Corporation's most recent income statement is shown below Sales (8,900 units) Variable expenses 5 275,900 $31.00 19.00 169,100 Contribution margin Fixed 106,800 12.00 expenses 55,200 Net operating income 5 51,800 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1The sales volume increases by 40 units. Whirly Corporation Total Per Unit 2. The sales volume decreases by 40 units. Whirly Corporation Total Per Unit 3. The sales volume is 7,900 units. Whirly Corporation Total Per Unit