Exercise $2-1($Algo$)$ The Effect of Changes in Sales Volume on Net Operating Income $[$LO$2-1]$

Whirly Corporation$$s contribution format income statement for the most recent month is shown below:

Total Per Unit

Sales $(7,300$ units$)$ $ $240,900$ $ $33\mathrm{.}00$

Variable expenses $146,00020\mathrm{.}00$

Contribution margin $94,900$ $ $13\mathrm{.}00$

Fixed expenses $55,800$

Net operating income $ $39,100$

Required:

$($Consider each case independently$)$:

What would be the revised net operating income per month if the sales volume increases by $100$ units?

What would be the revised net operating income per month if the sales volume decreases by $100$ units?

What would be the revised net operating income per month if the sales volume is $6,300$ units?