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

	Total			Per Unit
Sales (8,400 units)	$	268,800		$	32.00
Variable expenses		159,600			19.00
Contribution margin		109,200		$	13.00
Fixed expenses		54,300
Net operating income	$	54,900

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 7,400 units?