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

	Total	Per Unit
Sales (7,100 units)	$ 213,000	$ 30.00
Variable expenses	142,000	20.00
Contribution margin	71,000	$ 10.00
Fixed expenses	54,800
Net operating income	$ 16,200

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 90 units?

2. What would be the revised net operating income per month if the sales volume decreases by 90 units?

3. What would be the revised net operating income per month if the sales volume is 6,100 units?

1. Revised net operating income
2. Revised net operating income
3. Revised net operating income