Whirly Corporation's most recent income statement is shown below: Total Per Unit $ 241,400 $34.00 142,000 20.00 Sales (7,100 units) Variable expenses Contribution margin Fixed expenses $ 14.00 99,400 55,200 Net operating income $ 44,200 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. Whirly Corporation Contribution Income Statement Total Per Unit 0 $ 0 $ 0 2. The sales volume decreases by 40 units. Whirly Corporation Contribution Income Statement Total Per Unit 0 $ 0 0 3. The sales volume is 6,100 units. Whirly Corporation Contribution Income Statement Total Per Unit 0 $ 0 $ 0