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

Total Per Unit

Sales $(7,400$ units$)$ $ $244,200$ $ $33\mathrm{.}00$

Variable expenses $140,60019\mathrm{.}00$

Contribution margin $103,600$ $ $14\mathrm{.}00$

Fixed expenses $55,300$

Net operating income $ $48,300$

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 $6,400$ units?