Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,800 units)	$	257,400	$	33.00
Variable expenses		148,200		19.00
Contribution margin		109,200	$	14.00
Fixed expenses		55,800
Net operating income	$	53,400

Required:

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

1.	The sales volume increases by 80 units.

2.	The sales volume decreases by 80 units.

3.	The sales volume is 6,800 units.