Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (7,100 units)	$	227,200	$	32.00
Variable expenses		142,000		20.00
Contribution margin		85,200	$	12.00
Fixed expenses		54,400
Net operating income	$	30,800

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

1. The sales volume increases by 40 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit

2. The sales volume decreases by 40 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit

3.

The sales volume is 6,100 units.

Whirly Corporation
Contribution Income Statement
	Total	Per Unit