Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,500 units)	$	255,000	$	34.00
Variable expenses		135,000		18.00
Contribution margin		120,000	$	16.00
Fixed expenses		55,500
Net operating income	$	64,500

Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,500 units)	$	255,000	$	34.00
Variable expenses		135,000		18.00
Contribution margin		120,000	$	16.00
Fixed expenses		55,500
Net operating income	$	64,500

Required:

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

1.	The sales volume increases by 70 units.

2.	The sales volume decreases by 70 units.

3.	The sales volume is 6,500 units.