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

	Total			Per Unit
Sales (7,300 units)	$	219,000		$	30.00
Variable expenses		138,700			19.00
Contribution margin		80,300		$	11.00
Fixed expenses		54,700
Net operating income	$	25,600

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 60 units?

2. What would be the revised net operating income per month if the sales volume decreases by 60 units?

3. What would be the revised net operating income per month if the sales volume is 6,300 units?

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