Whirly Corporations most recent income statement is shown below: Total Per Unit Sales (8,700 units) $ 269,700 $ 31.00 Variable expenses 165,300 19.00 Contribution margin 104,400 $ 12.00 Fixed expenses 54,700 Net operating income $ 49,700 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.