Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,200 units)	$	278,800	$	34.00
Variable expenses		164,000		20.00
Contribution margin		114,800	$	14.00
Fixed expenses		55,000
Net operating income	$	59,800

Required:

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

1.

a.	The sales volume increases by 80 units.

b.	The sales volume decreases by 80 units.

c.	The sales volume is 7,200 units.