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

	Total	Per Unit
Sales (8,300 units)	$ 273,900	$ 33.00
Variable expenses	157,700	19.00
Contribution margin	116,200	$ 14.00
Fixed expenses	55,500
Net operating income	$ 60,700

Required:

(Consider each case independently):

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

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

3. What would be the revised net operating income per month if the sales volume is 7,300 units?