Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,400 units)	$	229,400	$	31.00
Variable expenses		148,000		20.00
Contribution margin		81,400	$	11.00
Fixed expenses		55,800
Net operating income	$	25,600

Required:

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

1.	The sales volume increases by 90 units.

2.	The sales volume decreases by 90 units.

3.	The sales volume is 6,400 units.