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

	Total			Per Unit
Sales (9,000 units)	$	306,000		$	34.00
Variable expenses		171,000			19.00
Contribution margin		135,000		$	15.00
Fixed expenses		54,400
Net operating income	$	80,600

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 70 units?

2. What would be the revised net operating income per month if the sales volume decreases by 70 units?

3. What would be the revised net operating income per month if the sales volume is 8,000 units?