Whirly Corporations contribution format income statement for the most recent month is shown below:

	Total	Per Unit
Sales (8,000 units)	$ 280,000	$ 35.00
Variable expenses	152,000	19.00
Contribution margin	128,000	$ 16.00
Fixed expenses	54,800
Net operating income	$ 73,200

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 40 units?

2. What would be the revised net operating income per month if the sales volume decreases by 40 units?

3. What would be the revised net operating income per month if the sales volume is 7,000 units?