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	129,600	18.00
Contribution margin	100,800	$ 14.00
Fixed expenses	55,600
Net operating income	$ 45,200

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 6,200 units?