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

Total Per Unit

Sales $(8,200$ units$)$ $ $270,600$ $ $33\mathrm{.}00$

Variable expenses $155,80019\mathrm{.}00$

Contribution margin $114,800$ $ $14\mathrm{.}00$

Fixed expenses $55,500$

Net operating income $ $59,300$

Required:

$($Consider each case independently$)$:

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

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

What would be the revised net operating income per month if the sales volume is $7,200$ units?