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		55,100
Net operating income	$	29,600

Required:

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

1.

The sales volume increases by 60 units.

Whirly Corporation

Contribution income statment

	Total	Per unit
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2.

The sales volume decreases by 60 units.

Whirly Corporation

Contribution income statment

	Total	Per unit
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3.	The sales volume is 6,700 units.

Whirly Corporation

Contribution income statment

	Total	Per unit
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