Whirly Corporation's most recent income statement is shown below:

	Total	Per Unit
Sales (10,000 units)	$350,000	$35.00
Variable expenses	$200,000	$20.00
Contribution margin	$150,000	$15.00
Fixed expenses	$135,000
Net operating income	$15,000

Required:

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

1. The sales volume increases by 100 units. 2. The sales volume decreases by 100 units. 3. The sales volume is 9,000 units.