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

Total Per Unit

Sales $(8,800$ units$)$ $ $308,000$ $ $35\mathrm{.}00$

Variable expenses $167,20019\mathrm{.}00$

Contribution margin $140,800$ $ $16\mathrm{.}00$

Fixed expenses $54,100$

Net operating income $ $86,700$

Required:

$($Consider each case independently$)$:

$1.$ What would be the revised net operating income per month if the sales volume increases by $90$ units?

$2.$ What would be the revised net operating income per month if the sales volume decreases by $90$ units?

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