A corporations contribution format income statement for the most recent month is shown below:

	Total			Per Unit
Sales (8,600 units)	$	258,000		$	30.00
Variable expenses		172,000			20.00
Contribution margin		86,000		$	10.00
Fixed expenses		54,800
Net operating income	$	31,200

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 7,600 units?