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

Total Per Unit

Sales $(7,400$ units$)$ $ $236,800$ $ $32\mathrm{.}00$

Variable expenses $133,20018\mathrm{.}00$

Contribution margin $103,600$ $ $14\mathrm{.}00$

Fixed expenses $55,900$

Net operating income $ $47,700$

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 $6,400$ units?