Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,300 units)	$	273,900	$	33.00
Variable expenses		149,400		18.00
Contribution margin		124,500	$	15.00
Fixed expenses		55,700
Net operating income	$	68,800

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 CorporationContribution Income Statement Total Per Unit 0$0$0

2. The sales volume decreases by 50 units.

Whirly CorporationContribution Income Statement Total Per Unit 0$00

3.The sales volume is 7,300 units.

Whirly CorporationContribution Income StatementTotalPer Unit0$0$0