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

	Total			Per Unit
Sales (7,400 units)	$	229,400		$	31.00
Variable expenses		140,600			19.00
Contribution margin		88,800		$	12.00
Fixed expenses		55,000
Net operating income	$	33,800

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 6,400 units?