Whirly Corporations most recent income statement is shown below: Total Per Unit Sales (7,700 units) $ 261,800 $ 34.00 Variable expenses 138,600 18.00 Contribution margin 123,200 $ 16.00 Fixed expenses 55,500 Net operating income $ 67,700 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 60 units. 2. The sales volume decreases by 60 units. 3.The sales volume is 6,700 units.