Whirly Corporation's most recent income statement is shown below: Sales (9,000 units) Variable expenses Total $ 306,000 171,000 Per Unit $34.00 19.00 Contribution margin Fixed expenses 135,000 55,400 $15.00 Net operating income $ 79,600 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 40 units. Whirly Corporation Contribution Income Statement Total Per Unit