Whirly Corporation's most recent income statement is shown below: Total Per Unit 129,600 18.00 93,600 13.00 Sales (7,200 units) 223,200 31.00 Variable expenses Fixed expenses Net operating income 54,100 s 39,500 Required: Prepare a new contribution format income statement under each of the following conditions (considereach case independently) 1. The sales volume increases by 40 units Whirly Corporation Contribution Income Statement Total Per Unit 2. The sales volume decreases by 40 units Whirly Corporation Contribution Income Statement Total Per Unit