Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,700 units)	$	269,700	$	31.00
Variable expenses		165,300		19.00
Contribution margin		104,400	$	12.00
Fixed expenses		54,300
Net operating income	$	50,100

Required:

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

1.	The sales volume increases by 90 units.

2.	The sales volume decreases by 90 units.

3.	The sales volume is 7,700 units.