Preparing a Contribution Format Income Statement Whirly Corporation’s most recent income statement is shown below: Total

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Preparing a Contribution Format Income Statement Whirly
Corporation’s 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.