Whirly Corporations most recent income statement is shown below: Total Per Unit Sales (7,300 units) $ 240,900 $ 33.00 Variable expenses 138,700 19.00 Contribution margin 102,200 $ 14.00 Fixed expenses 56,000 Net operating income $ 46,200 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 40 units. 2. The sales volume decreases by 40 units. 3. The sales volume is 6,300 units.