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

Total Per Unit

Sales $(7,900$ units$)$ $ $244,900$ $ $31\mathrm{.}00$

Variable expenses $150,10019\mathrm{.}00$

Contribution margin $94,800$ $ $12\mathrm{.}00$

Fixed expenses $55,400$

Net operating income $ $39,400$

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 $6,900$ units?