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Whirly Corporation's most recent income statement is shown below:
Total
Per Unit
Sales (8,300 units)
$
249,000
30.00
Variable expenses
149,400
18.00
Contribution margin
99,600
12.00
Fixed expenses
54,500
Net operating income
45,100
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 7,300 units.
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