Whirly Corporations contribution format income statement for the most recent month is shown below: Total Per Unit Sales (8,900 units) $ 284,800 $ 32.00 Variable expenses 160,200 18.00 Contribution margin 124,600 $ 14.00 Fixed expenses 55,900 Net operating income $ 68,700

Required: (Consider each case independently): What would be the revised net operating income per month if the sales volume increases by 40 units? What would be the revised net operating income per month if the sales volume decreases by 40 units? What would be the revised net operating income per month if the sales volume is 7,900 units?