Whirly Corporations most recent income statement is shown below:

Total

Per Unit

Sales (7,800 units)

$

249,600

$

32.00

Variable expenses

148,200

19.00

Contribution margin

101,400

$

13.00

Fixed expenses

54,900

Net operating income

$

46,500

Required:

Prepare a new contribution format income statement under each of the following conditions (consider each case independently):

1.	The sales volume increases by 50 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit
	0	$0
	$0

2.The sales volume decreases by 50 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit
	0	$0
	0

3.The sales volume is 6,800 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit
	0	$0
	$0