1) Whirly Corporations contribution format income statement for the most recent month is shown below:

	Total	Per Unit
Sales (7,700 units)	$ 261,800	$ 34.00
Variable expenses	138,600	18.00
Contribution margin	123,200	$ 16.00
Fixed expenses	56,000
Net operating income	$ 67,200

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 70 units?

2. What would be the revised net operating income per month if the sales volume decreases by 70 units?

3. What would be the revised net operating income per month if the sales volume is 6,700 units?