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

Total Per Unit

Sales $(8,800$ units$)$ $ $281,600$ $ $32\mathrm{.}00$

Variable expenses $158,40018\mathrm{.}00$

Contribution margin $123,200$ $ $14\mathrm{.}00$

Fixed expenses $55,100$

Net operating income $ $68,100$

Required:

$($Consider each case independently$)$:

$1.$ What would be the revised net operating income per month if the sales volume increases by $50$ units?

$2.$ What would be the revised net operating income per month if the sales volume decreases by $50$ units?

$3.$ What would be the revised net operating income per month if the sales volume is $7,800$ units?