Preparing a Contribution Format Income Statement Whirly Corporations most recent income statement is shown below:

Total Per Unit

Sales (10,000 units) . . . . . . . . . . . . Rs.350,000 Rs.35.00

Variable expenses . . . . . . . . . . . . . 200,000 20.00

Contribution margin . . . . . . . . . . . . 150,000 Rs.15.00

Fixed expenses. . . . . . . . . . . . . . . . 135,000

Net operating income . . . . . . . . . . . Rs. 15,000

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.

2. The sales volume decreases by 100 units.

3. The sales volume is 9,000 units.