Whirly Corporation's contribution format income statement for the most recent month is shown below:

TotalPer UnitSales (7,100 units)$241,400$34.00Variable expenses142,00020.00Contribution margin99,400$14.00Fixed expenses54,100Net operating income$45,300

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 30 units?

2. What would be the revised net operating income per month if the sales volume decreases by 30 units?

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