Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,800 units)	$	249,600	$	32.00
Variable expenses		140,400		18.00
Contribution margin		109,200	$	14.00
Fixed expenses		54,100
Net operating income	$	55,100

Required:

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

1. The sales volume increases by 40 units.

2. The sales volume decreases by 40 units.

3.The sales volume is 6,800 units.