Whirly Corporations most recent income statement is shown below: Total Per Unit Sales (8,400 units) $ 260,400 $ 31.00 Variable expenses 151,200 18.00 Contribution margin 109,200 $ 13.00 Fixed expenses 55,500 Net operating income $ 53,700 Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 30 units. 2. The sales volume decreases by 30 units. 3. The sales volume is 7,400 units.