Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,600 units)	$	228,000	$	30.00
Variable expenses		144,400		19.00
Contribution margin		83,600	$	11.00
Fixed expenses		54,400
Net operating income	$	29,200

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.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit
Sales
Variable expenses
Contribution margin	0	$ 0
Fixed expenses
Net operating income	$ 0
sheet is drawn here

2.	The sales volume decreases by 90 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit
	0	$ 0
	0
sheet is drawn here

3.	The sales volume is 6,600 units.