Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,300 units)	$	248,200	$	34.00
Variable expenses		138,700		19.00
Contribution margin		109,500	$	15.00
Fixed expenses		55,100
Net operating income	$	54,400

Required:

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

1.	The sales volume increases by 100 units.

2.	The sales volume decreases by 100 units.

3.	The sales volume is 6,300 units.