Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (9,000 units)	$	279,000	$	31.00
Variable expenses		162,000		18.00
Contribution margin		117,000	$	13.00
Fixed expenses		55,100
Net operating income	$	61,900

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.

Contribution income Statement

2. The sales volume decreases by 70 units.

Contribution Income Statement

3.The sales volume is 8,000 units.

Contribution Income Statement