Whirly Corporations most recent income statement is shown below: Total Per Unit Sales (8,100 units) $ 251,100 $ 31.00 Variable expenses 162,000 20.00 Contribution margin 89,100 $ 11.00 Fixed expenses 55,300 Net operating income $ 33,800 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 70 units. Whirly Corporations most recent income statement is shown below: Total Per Unit Sales (8,100 units) $ 251,100 $ 31.00 Variable expenses 162,000 20.00 Contribution margin 89,100 $ 11.00 Fixed expenses 55,300 Net operating income $ 33,800 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 70 units. The sales volume decreases by 70 units. The sales volume is 7,100 units.