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Sales (8,700 units) Variable expenses Contribution margin Fixed expenses Net operating income Total $ 269, 700 165,300 104,400 54,300 $ 50,100 Per Unit $ 31.00 19.00 $ 12.00 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 7,700 units? 1. Revised net operating income 2. Revised net operating income 3. Revised net operating income