Whirly Corporations most recent income statement is shown below: Total Per Unit Sales (8,600 units) $ 283,800 $ 33.00 Variable expenses 163,400 19.00 Contribution margin 120,400 $ 14.00 Fixed expenses 55,000 Net operating income $ 65,400 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 60 units. 2. The sales volume decreases by 60 units. 3. The sales volume is 7,600 units.