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

	Total			Per Unit
Sales (8,200 units)	$	270,600		$	33.00
Variable expenses		155,800			19.00
Contribution margin		114,800		$	14.00
Fixed expenses		54,200
Net operating income	$	60,600

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 7,200 units?

1.	Revised net operating income
2.	Revised net operating income
3.	Revised net operating income