Whirly Corporations most recent income statement is shown below:

Total

Per Unit

Sales (8,700 units)

$

278,400

$

32.00

Variable expenses

165,300

19.00

Contribution margin

113,100

$

13.00

Fixed expenses

54,500

Net operating income

$

58,600

Required:

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

1.

The sales volume increases by 80 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit
	0	$0
	$0

2.	The sales volume decreases by 80 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit
	0	$0
	0

3.	The sales volume is 7,700 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit
	0	$0
	$0