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

	Total			Per Unit
Sales (8,700 units)	$	295,800		$	34.00
Variable expenses		165,300			19.00
Contribution margin		130,500		$	15.00
Fixed expenses		54,400
Net operating income	$	76,100

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 7,700 units?