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

	Total	Per Unit
Sales (8,600 units)	$ 283,800	$ 33.00
Variable expenses	163,400	19.00
Contribution margin	120,400	$ 14.00
Fixed expenses	54,600
Net operating income	$ 65,800

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 7,600 units?