Whirly Corporation's most recent income statement is shown below: Total Per Unit Sales (7,100 units) $ 220,100 $31.00 Variable expenses 134.900 19.00 Contribution margin 85 200 $ 12.00 Fixed expenses 55,700 Net operating income $ 29,500 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently) 1. The sales volume increases by 60 units Whirly Corporation Contribution Income Statement Total Per Unit