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

	Total		Per Unit
Sales (8,700 units)	$	261,000		$	30.00
Variable expenses		174,000			20.00
Contribution margin		87,000		$	10.00
Fixed expenses		54,700
Net operating income	$	32,300

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 7,700 units?