Exercise $6-2($Algo$)$ The Effect of Changes in Unit Sales on Net Operating Income $[$LO$6-2]$

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

Total Per Unit

Sales $(8,600$ units$)$ $ $266,600$ $ $31\mathrm{.}00$

Variable expenses $172,00020\mathrm{.}00$

Contribution margin $94,600$ $ $11\mathrm{.}00$

Fixed expenses $55,700$

Net operating income $ $38,900$

Required:

$($Consider each case independently$)$:

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

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

What would be the revised net operating income per month if the sales volume is $7,600$ units?