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

	Total	Per Unit
Sales (7,800 units)	$ 257,400	$ 33.00
Variable expenses	148,200	19.00
Contribution margin	109,200	$ 14.00
Fixed expenses	54,700
Net operating income	$ 54,500

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 100 units?
2. What would be the revised net operating income per month if the sales volume decreases by 100 units?
3. What would be the revised net operating income per month if the sales volume is 6,800 units?