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

	total	per unit
sales (7,100 units)	$241,400	$34.00
variable expense	$127,000	$18.00
contribution margin	$113,000	$16.00
fixed expenses	$56,000
net operating income	$57,600

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 50 units?

2. What would be the revised net operating income per month if the sales volume decreases by 50 units?

3. What would be the revised net operating income per month if the sales volume is 6,100 units?