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

	Total			Per Unit
Sales (7,500 units)	$	255,000		$	34.00
Variable expenses		142,500			19.00
Contribution margin		112,500		$	15.00
Fixed expenses		54,900
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 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 6,500 units?