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

	Total			Per Unit
Sales (8,200 units)	$	254,200		$	31.00
Variable expenses		155,800			19.00
Contribution margin		98,400		$	12.00
Fixed expenses		55,500
Net operating income	$	42,900

Required:

(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 7,200 units?