Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,900 units)	$	284,800	$	32.00
Variable expenses		169,100		19.00
Contribution margin		115,700	$	13.00
Fixed expenses		54,900
Net operating income	$	60,800

Required:

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

1.	The sales volume increases by 80 units.

2.	The sales volume decreases by 80 units.

3.	The sales volume is 7,900 units.