Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,600 units)	$	250,800	$	33.00
Variable expenses		144,400		19.00
Contribution margin		106,400	$	14.00
Fixed expenses		55,500
Net operating income	$	50,900

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 6,600 units.