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

	Total			Per Unit
Sales (8,000 units)	$	272,000		$	34.00
Variable expenses		152,000			19.00
Contribution margin		120,000		$	15.00
Fixed expenses		54,800
Net operating income	$	65,200

Required:

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 7,000 units?