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

	Total			Per Unit
Sales (8,800 units)	$	308,000		$	35.00
Variable expenses		158,400			18.00
Contribution margin		149,600		$	17.00
Fixed expenses		55,100
Net operating income	$	94,500

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 7,800 units?