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

Total Per Unit

Sales $(7,200$ units$)$ $ $230,400$ $ $32\mathrm{.}00$

Variable expenses $144,00020\mathrm{.}00$

Contribution margin $86,400$ $ $12\mathrm{.}00$

Fixed expenses $54,300$

Net operating income $ $32,100$

Required:

$($Consider each case independently$)$:

$1.$ What would be the revised net operating income per month if the sales volume increases by $80$ units?

$2.$ What would be the revised net operating income per month if the sales volume decreases by $80$ units?

$3.$ What would be the revised net operating income per month if the sales volume is $6,200$ units?