Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,300 units)	$	265,600	$	32.00
Variable expenses		149,400		18.00
Contribution margin		116,200	$	14.00
Fixed expenses		54,000
Net operating income	$	62,200

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.

2.	The sales volume decreases by 50 units.

3.	The sales volume is 7,300 units.