Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,800 units)	$	257,400	$	33.00
Variable expenses		140,400		18.00
Contribution margin		117,000	$	15.00
Fixed expenses		54,500
Net operating income	$	62,500

Required:

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

1.	The sales volume increases by 90 units.

2.	The sales volume decreases by 90 units.

3.	The sales volume is 6,800 units.