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

TotalPer UnitSales (8,500 units)$297,500$35.00Variable expenses161,50019.00Contribution margin136,000$16.00Fixed expenses55,300Net operating income$80,700

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 60 units?

2. What would be the revised net operating income per month if the sales volume decreases by 60 units?

3. What would be the revised net operating income per month if the sales volume is 7,500 units?