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

Total Per Unit

Sales $(8,200$ units$)$ $ $287,000$ $ $35\mathrm{.}00$

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

Contribution margin $131,200$ $ $16\mathrm{.}00$

Fixed expenses $55,200$

Net operating income $ $76,000$

Required:

$($Consider each case independently$)$:

What would be the revised net operating income per month if the sales volume increases by $100$ units?

What would be the revised net operating income per month if the sales volume decreases by $100$ units?

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