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

	Total	Per Unit
Sales (8,100 units)	$ 275,400	$ 34.00
Variable expenses	153,900	19.00
Contribution margin	121,500	$ 15.00
Fixed expenses	54,900
Net operating income	$ 66,600

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 80 units?

2. What would be the revised net operating income per month if the sales volume decreases by 80 units?

3. What would be the revised net operating income per month if the sales volume is 7,100 units?