Exercise 3-1 Preparing a Contribution Format Income Statement [LO3-1] Whirly Corporation's most recent income statement is shown below: Total Per Unit Sales (7.600 units) $243,200 $32.00 Variable expenses 144.400 19.00 Contribution margin 98,800 $13.00 Fixed expenses 54,400 Net operating $ 44,400 income Required: Prepare a new contribution format income statement under each of the following conditions (consider each case independently): 1. The sales volume increases by 50 units. Whirly Corporation Contribution Income Statement Total Per Unit 2. The sales volume decreases by 50 units. Whirly Corporation Contribution Income Statement Total Per Unit 3. The sales volume is 6,600 units. Whirly Corporation Contribution Income Statement Total Per Unit