Prepare a new contribution format income statement is shown below:

1. The sales volume increases by 70 units

2. The sales volume decreases by 70 units

3. The sales volume is 7,100 units.

Whirly Corporation's most recent income statement is shown below: Sales (8,100 units) Variable expenses Total Per Unit $259,200 $32.00 153,900 19.00 105,300 13.00 Contribution margin Fixed expenses 54,200 Net operating income $51,100