Whirly Corporations most recent income statement is shown below: Total Per Unit Sales (9,000 units) $ 306,000 $ 34.00 Variable expenses 162,000 18.00 Contribution margin 144,000 $ 16.00 Fixed expenses 54,700 Net operating income $ 89,300 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.