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

	Total			Per Unit
Sales (7,800 units)	$	273,000		$	35.00
Variable expenses		140,400			18.00
Contribution margin		132,600		$	17.00
Fixed expenses		55,000
Net operating income	$	77,600

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 6,800 units?