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Whirly Corporations contribution format income statement for the most recent month is shown below: Sales (7,800 units) Varia

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Case 1 Case 2 Case 3
Unit Sales (7800+40)=7840 (7800-40)=7760 6800
Sales (7840*32)=250,880 (7760*32)=248,320 (6800*32)=217600
Variable expenses (7840*20)=156800 (7760*20)=155200 (6800*20)=136,000
Contribution margin 94080 93120 81600
Fixed expenses 54,000 54,000 54,000
Revised net operating income $40080 $39120 $27600.
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