Exercise 5-1 Preparing a Contribution Format Income Statement LO5-1l Whirly Corporation's most recent income statement is shown below: Total Per Unit $244,200 33.00 Variable expenses 148.000 20.00 Contribution margin 96,200 13.00 Fixed expenses 55.400 40,800 Net operating 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 100 units