Whirly Corporation's most recent income statement is shown below: Total $ 290,400 158,400 Per Unit $ 33.00 18.00 Sales (8,800 units) Variable expenses Contribution margin Fixed expenses $15.00 132,000 54,800 Net operating income $ 77,200 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 90 units. Whirly Corporation Contribution Income Statement Total Per Unit 2. The sales volume decreases by 90 units. Whirly Corporation Contribution Income Statement Total Per Unit 3. The sales volume is 7,800 units. Whirly Corporation Contribution Income Statement Total Per Unit