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

	Total	Per Unit
Sales (10,000 units)	$ 350,000	$ 35.00
Variable expenses	200,000	20.00
Contribution margin	150,000	$ 15.00
Fixed expenses	135,000
Net operating income	$ 15,000

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 100 units?

2. What would be the revised net operating income per month if the sales volume decreases by 100 units?

3. What would be the revised net operating income per month if the sales volume is 9,000 units?