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

Total Per Unit

Sales $(7,300$ units$)$ $ $226,300$ $ $31\mathrm{.}00$

Variable expenses $131,40018\mathrm{.}00$

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

Fixed expenses $55,500$

Net operating income $ $39,400$

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 $6,300$ units?