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

	Total	Per Unit
Sales (7,200 units)	$ 230,400	$ 32.00
Variable expenses	136,800	19.00
Contribution margin	93,600	$ 13.00
Fixed expenses	55,800
Net operating income	$ 37,800

Required:

1. What would be the revised net operating income per month if the sales volume increases by 90 units?

2. What would be the revised net operating income per month if the sales volume decreases by 90 units?

3. What would be the revised net operating income per month if the sales volume is 6,200 units?

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Lin Corporation has a single product whose selling price is $140 per unit and whose variable expense is $70 per unit. The companys monthly fixed expense is $32,250.

Required:

1. Calculate the unit sales needed to attain a target profit of $8,000. (Do not round intermediate calculations.)

2. Calculate the dollar sales needed to attain a target profit of $8,700. (Round your intermediate calculations to the nearest whole number.)