ABC Corporation's contribution format income statement for the most recent month is shown below:

TotalPer UnitSales (7,200 units)$230,400$32.00Variable expenses136,80019.00Contribution margin93,600$13.00Fixed expenses54,500Net operating income$39,100

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 60 units?

2. What would be the revised net operating income per month if the sales volume decreases by 60 units?

3. What would be the revised net operating income per month if the sales volume is 6,200 units?