Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,100 units)	$	283,500	$	35.00
Variable expenses		153,900		19.00
Contribution margin		129,600	$	16.00
Fixed expenses		55,100
Net operating income	$	74,500

Required:

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

1.	The sales volume increases by 50 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit

2.

The sales volume decreases by 50 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit

3.	The sales volume is 7,100 units.
Whirly CorporationContribution Income StatementTotalPer Unit