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

	Total			Per Unit
Sales (8,100 units)	$	251,100		$	31.00
Variable expenses		162,000			20.00
Contribution margin		89,100		$	11.00
Fixed expenses		55,800
Net operating income	$	33,300

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 7,100 units?