Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,400 units)	$	277,200	$	33.00
Variable expenses		159,600		19.00
Contribution margin		117,600	$	14.00
Fixed expenses		55,500
Net operating income	$	62,100

Required:

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

1.	The sales volume increases by 90 units.

2.	The sales volume decreases by 90 units.

3.	The sales volume is 7,400 units.