Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,700 units)	$	231,000	$	30.00
Variable expenses		146,300		19.00
Contribution margin		84,700	$	11.00
Fixed expenses		54,700
Net operating income	$	30,000

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.

2.	The sales volume decreases by 80 units.

3.	The sales volume is 6,700 units.