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

	Total	Per Unit
Sales (8,400 units)	$ 260,400	$ 31.00
Variable expenses	159,600	19.00
Contribution margin	100,800	$ 12.00
Fixed expenses	55,400
Net operating income	$ 45,400

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 7,400 units?