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 $136,80019\mathrm{.}00$

Contribution margin $93,600$ $ $13\mathrm{.}00$

Fixed expenses $55,900$

Net operating income $ $37,700$

Required:

$($Consider each case independently$)$:

What would be the revised net operating income per month if the sales volume increases by $60$ units?

What would be the revised net operating income per month if the sales volume decreases by $60$ units?

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