Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,200 units)	$	237,600	$	33.00
Variable expenses		136,800		19.00
Contribution margin		100,800	$	14.00
Fixed expenses		55,400
Net operating income	$	45,400

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 6,200 units.