Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,600 units)	$	266,600	$	31.00
Variable expenses		172,000		20.00
Contribution margin		94,600	$	11.00
Fixed expenses		55,200
Net operating income	$	39,400

Required:

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

1.	The sales volume increases by 50 units.

2.	The sales volume decreases by 50 units.

3.	The sales volume is 7,600 units.