Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,100 units)	$	275,400	$	34.00
Variable expenses		153,900		19.00
Contribution margin		121,500	$	15.00
Fixed expenses		54,500
Net operating income	$	67,000

Required:

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

1.	The sales volume increases by 50 units.

2.	The sales volume decreases by 50 units.

3.	The sales volume is 7,100 units.