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

	Total	Per Unit
Sales (8,800 units)	$ 281,600	$ 32.00
Variable expenses	167,200	19.00
Contribution margin	114,400	$ 13.00
Fixed expenses	54,200
Net operating income	$ 60,200

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 7,800 units?