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

Total Per Unit Sales (8,000 units) $ 264,000 $ 33.00 Variable expenses 152,000 19.00 Contribution margin 112,000 $ 14.00 Fixed expenses 54,000 Net operating income $ 58,000

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 50 units?

2. What would be the revised net operating income per month if the sales volume decreases by 50 units?

3. What would be the revised net operating income per month if the sales volume is 7,000 units?