Whirly Corporations most recent income statement is shown below:

	Total		Per Unit
Sales (8,200 units)	$	278,800	$	34.00
Variable expenses		155,800		19.00
Contribution margin		123,000	$	15.00
Fixed expenses		54,800
Net operating income	$	68,200

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 0 Contribution margin Fixed expenses S 0 Net operating income 2. The sales volume decreases by 90 units. Whirly Corporation Contribution Income Statement Total Per Unit Sales Variable expenses Contribution margin Fixed expenses Net operating income 3. The sales volume is 7,200 units. Whirly Corporation Contribution Income Statement Per Unit Sales Variable expenses Contribution margin Fixed expenses Net operating income