Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,200 units)	$	237,600	$	33.00
Variable expenses		129,600		18.00
Contribution margin		108,000	$	15.00
Fixed expenses		54,800
Net operating income	$	53,200

Required:

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

1.	The sales volume increases by 50 units.

2.	The sales volume decreases by 50 units.

3.	The sales volume is 6,200 units.