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

	Total			Per Unit
Sales (7,300 units)	$	255,500		$	35.00
Variable expenses		146,000			20.00
Contribution margin		109,500		$	15.00
Fixed expenses		54,800
Net operating income	$	54,700

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 90 units?

2. What would be the revised net operating income per month if the sales volume decreases by 90 units?