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

	Total			Per Unit
Sales (7,400 units)	$	236,800		$	32.00
Variable expenses		133,200			18.00
Contribution margin		103,600		$	14.00
Fixed expenses		55,500
Net operating income	$	48,100

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 40 units?

2. What would be the revised net operating income per month if the sales volume decreases by 40 units?

3. What would be the revised net operating income per month if the sales volume is 6,400 units?