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

	Total			Per Unit
Sales (7,800 units)	$	234,000		$	30.00
Variable expenses		140,400			18.00
Contribution margin		93,600		$	12.00
Fixed expenses		55,400
Net operating income	$	38,200

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 6,800 units?