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

	Total			Per Unit
Sales (7,000 units)	$	224,000		$	32.00
Variable expenses		133,000			19.00
Contribution margin		91,000		$	13.00
Fixed expenses		55,700
Net operating income	$	35,300

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 80 units?

2. What would be the revised net operating income per month if the sales volume decreases by 80 units?

3. What would be the revised net operating income per month if the sales volume is 6,000 units?