Whiry Corporation's most recent income statement is shown below Per Unit Total 243,000 30.00 Sales (8,100 units) Variable expenses Contribution margin Fixed expenses Net operating income 45,800 97,200 12.00 55,200 42,000 18.00 Required: Prepare a new contribution format income statement under each of the following 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